The decisions aids presented in this paper can certainly
benefit from further research. For instance, the relative
importance weights of the six factors appearing in Table
5 can be obtained by conducting surveys or experiments
with auditors. Further research can also ascertain whether
these weights depend on the nature of the audit task. Additionally,
future research can help establish whether the Table
5 ratings for risk of material misstatement, subjectivity
in evaluating audit evidence, and materiality of financial
statement amounts vary with the nature of the audit task.
Similarly, perceptions of what constitutes ‘‘strong”, ‘‘fair”,
and ‘‘weak” in the evaluations appearing in Tables 2–4
may also depend on the audit context and underlying purpose
for the evaluation, and so these issues can also be addressed
in future research.
The decisions aids presented in this paper can certainly
benefit from further research. For instance, the relative
importance weights of the six factors appearing in Table
5 can be obtained by conducting surveys or experiments
with auditors. Further research can also ascertain whether
these weights depend on the nature of the audit task. Additionally,
future research can help establish whether the Table
5 ratings for risk of material misstatement, subjectivity
in evaluating audit evidence, and materiality of financial
statement amounts vary with the nature of the audit task.
Similarly, perceptions of what constitutes ‘‘strong”, ‘‘fair”,
and ‘‘weak” in the evaluations appearing in Tables 2–4
may also depend on the audit context and underlying purpose
for the evaluation, and so these issues can also be addressed
in future research.
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