機率詞彙與審計判斷：實驗研究
Date Issued
2005
Date
2005
Author(s)
DOI
932416H002022
Abstract
This study attempts to answer three research
questions: (1) Do auditors in Taiwan interpret
probability expressions diversely? (2) Do the
interpretations of probability expressions
translate into audit judgments on allowance for
bad debts? And (3) Can audit structure reduce
the variability of interpretations? The results of
an experiment show that there are variations in
interpretations on 39 probability expressions
among 196 auditors from 14 audit firms that
provide financial statement attestation for listed
companies in Taiwan. Though the level of
agreement of interpretations among the auditors
is moderate, it is lower than that in prior research.
The result also indicates that auditors do react to
differences in probability expressions in judging
the allowance for uncollectibles but that
auditors ’probability interpretations do not
directly translate into audit judgment in such a
context. Finally, this study finds that there is
some but weak evidence that audit structure is
associated with interpretation variability. The
findings of this study have important
implications for the accounting profession and
accounting standard setting bodies, especially
IASB.
Subjects
probability expressions
interpretations of probability expressions
audit judgment
audit structure
Motivation and Purposes
Motivation and Purposes
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
report
File(s)![Thumbnail Image]()
Loading...
Name
932416H002022.pdf
Size
182.92 KB
Format
Adobe PDF
Checksum
(MD5):db34d354351072b956c6106fd65f7234