Decomposition and Assessments of Audit Risk.
通过实验研究分解方法对审计师评估实质性测试中可接受错误风险的影响，发现分解与算法结合的方法与分解与直觉结合的方法评估结果不同，质疑了审计风险模型的内部一致性。
Abstract The purpose of this paper is to investigate empirically the effects of decomposition on auditors' assessments of the allowable risk of incorrect acceptance for planned substantive tests of details (TD) within the framework of the audit risk model in SAS No. 39. It is hypothesized that (1) the assessments of TD made by auditors using a direct, holistic approach will be different than the assessments of TD made by auditors using a decomposition approach and (2) assessments of TD using a decomposition/intuitive combination approach will be different than assessments of TD using a decomposition/algorithmic combination approach. An experimental test supported the second hypothesis but not the first. Based on the experimental results, some questions are raised concerning the internal consistency of auditors' risk assessments and the appropriateness of the model in SAS No. 39 as a framework for decomposing and articulating audit risks.