haku: @author Asare, S. K. / yhteensä: 3
viite: 2 / 3
| Tekijä: | Asare, S. K. Wright, A. M. |
| Otsikko: | Evaluation of competing hypotheses in auditing |
| Lehti: | Auditing: A Journal of Practice and Theory
1997 : SPRING, VOL. 16:1, p. 1-13 |
| Asiasana: | AUDITING EVALUATION |
| Kieli: | eng |
| Tiivistelmä: | This paper examines how auditors evaluate competing hypotheses in a realistic setting. Hypothesis evaluation can affect decision defensibility and audit efficiency, and understanding the process can facilitate decision aid development. The results suggest that auditors evaluate multiple hypotheses as independent rather than as related entities. (Dis)Confirming evidence about a particular cause is not used to revise the probabilities of the competing hypotheses. The role of evidence is limited to informing the auditor about a particular hypothesis, which is in contrast to a complementary approach where evidence plays dual role of directly implicating a particular hypothesis and indirectly implicating competing hypotheses. |
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