Evaluating the Effectiveness of Audit Procedures.
针对审计准则强调选择有效审计程序但缺乏系统评估方法的问题，本文基于测量和科学研究概念，提出一个评估证据能力的框架，并给出实证测试的示例和应用讨论。
Abstract The recent Statement on Auditing Standards No. 31, "Evidential Matter," stresses the importance of selecting effective and efficient audit procedures. However, a systematic, operational process for evaluating evidence alternatives is not offered in the auditing literature. In response, this paper introduces a research approach for assessing evidential competency based upon concepts of measurement and scientific research. The paper begins with an overview of the literature on evidence evaluation. A research approach to this problem is then presented as a framework for empirical testing. An illustration of the approach is also provided. Finally, applications of the proposed research approach are discussed.