The Influence of Sample Characteristics in Sample Evaluation.
通过实验研究审计师在实质性测试中评估样本结果时，样本特征（误差均值、误差方差）如何影响其可信区间，发现审计师的可信区间过窄且受误差均值和方差影响。
Abstract This paper reports the results of an experiment investigating auditors' evaluation of sample results for substantive tests. The auditors 95 percent credible intervals for the amount of monetary error and for the account balance were chosen as the dependent variables because of their direct relationship with the risks of incorrect acceptance and incorrect rejection, respectively. Three sample characteristics were manipulated in the experiment: variance of audited values, mean of error amounts, and variance of error amounts. Also, relevant auditor individual differences were controlled in the data analysis -- audit experience and statistical knowledge. Overall, the results show the auditors' credible intervals were too narrow, and they were influenced by error mean and error variance.