Achieved Audit Risk and the Audit Outcome Space.
研究发现美国注册会计师协会的审计风险公式可能严重低估已实现审计风险，原因在于审计结果空间要素的遗漏或错误设定，并提出了一个完全设定的审计结果空间，通过数值示例进行分析。
Abstract Recent changes in the audit environment have increased the need for audit firms to maintain uniform audit quality. Yet the only widely recognized means to do this, the AICPA's audit risk formula, is shown to have properties that may significantly understate achieved audit risk. Specifically, omission or misspecification of elements of the audit outcome space leads to understatement. A completely specified audit outcome space is presented and analyzed via a numerical example. While the example is simplified, the concepts should be useful to those designing models of audit risk and practical audit strategies.