The Effect of Response Mode on Auditors' Control Risk Assessments.
研究了审计中控制风险评估的两种响应模式（数值评估与语言评估）的差异，发现语言评估会导致更高的控制风险评估，并影响后续决策与判断。
Abstract Discusses the assessment of control risks in auditing. Differences between numerical and linguistic assessments; Expressions of uncertainty; Differences in resulting decisions and judgments; Initial and revised control risk assessments; Higher control risk assessment in linguistic responses.