REPLY.
用一个单期模型研究审计师如何设计信息系统，帮助投资者在不确定项目条件（好或坏）下做出投资决策，并分析错误识别导致的过度或不足投资。
Abstract This article focuses on the risk assessment strategies undertaken by an auditor by using a single-period model that identifies the planning strategies of an assurer who selects an information system for a client/investor. The investor wishes to determine how much to invest in a risky project wherein the return from the investment depends on the project's underlying conditions (either good or bad). The investor may know the prior probabilities of the project's underlying conditions, but does not know the actual conditions with certainty. An assurer is commissioned to design an information system for use by the investor. Specifically, the information system designed by the assurer is comprised of two probabilities: a probability of reporting a good condition as good and the probability of reporting a Bad condition as bad. Based on the report of the assurer, the investor makes an investment decision. Errors arise because of incorrect identification of conditions. These errors lead to overinvestments on the part of the investor when actual conditions are bad and underinvesting when actual conditions are good.