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回应了审计研究者对LAB模型的质疑，强调该模型旨在探索新准则的影响，其输出为审计规划提供重要输入。
Abstract The article presents a response to the comments of auditing researchers Wally Smieliauskas and Stephen J. Aldersley on Lea Adams and Boykin (LAB) model related to auditing risk management. Wally Smieliauskas questions whether the modeling approach can be used in practice. In defense, the authors remarks that the purpose behind the model is to explore the implications of the new standards and to propose a model for dealing with them. Wally Smieliauskas also questions the notion of materiality and the allocation of tolerable error. Stephen J. Aldersley points out that control risk is specified in LAB model as a function of the "pre-control" error distribution. The authors remarks that the primary outputs of the model are probability distributions that provide "profiles" of the likelihoods of various magnitudes of total undetected errors in underlying transaction stream assertions and an aggregate likelihood of undetected error in the related account balance. These outputs are considered to be important inputs to the audit planning process in which decisions are made regarding the nature, timing and extent of audit tests to be performed.