Auditor Evaluation of Contingent Claims.
研究了审计师如何解读财务会计准则第5号中的不确定性语言（如“很可能”），发现不同审计师对同一概率区间的理解差异很大，可能导致相同情况下推荐不同的披露方式。
Abstract This study provides empirical evidence on auditor evaluations of contingent claims. First, a correspondence between the uncertainty language of Financial Accounting Standards Board Statement 5 (remote, reasonably possible, and probable) and probability ranges is established. Second, auditors' disclosure recommendations for four cases are examined in light of their individual probability ran,pes. The results indicate considerable disagreement across auditors in interpreting the uncertainty language in Statement 5. This lack of agreement may result in auditors recommending different disclosures under identical circumstances.