An Empirical Study of Belief-Based and Probability-Based Specifications of Audit Risk.
研究表明，基于信念的审计风险模型能将证据质量纳入风险评估，而概率模型则无法捕捉证据的多维特征。
Abstract Shows that a belief-based specification of the audit risk model can incorporate qualities of evidence into risk assessment. Derivation of auditors' allowed test of details risk; Concerns about the inability of Statement on Auditing Standards risk model to capture additional dimensions of evidence beyond probability estimates.