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