framework（框架）.pdf

Proceedings of the 1998 Deloitte Touche University of Kansas Symposium on Auditing Problems, 1998, pp. 115-142. Audit Program Planning Using A Belief Function Framework Theodore J. Mock Arthur Andersen Alumni Professor of Accounting University of Southern California and Professor of Audit Research Maastricht University Arnold Wright Arthur Andersen Professor of Accounting Boston College and Rajendra P. Srivastava Ernst Young Professor of Accounting Director, Ernst Young Center for Auditing Research and Advanced Technology The University of Kansas Prepared for the 1998 Deloitte Touche/University of Kansas Symposium on Auditing Problems Acknowledgments: The Ernst Young Center for Auditing Research and Advanced Technology and the practitioner who provided input for the detailed case study. Audit Program Planning Using A Belief Function Framework INTRODUCTION Program planning regarding the nature, extent, and timing of procedures is critical to audit efficiency and effectiveness. The prevailing paradigm in practice to accomplish this task is the Audit Risk Model (SAS no. 47, AICPA 1983). The underlying logic supporting this model is that program plans should be adjusted to the clients risks. To obtain the level of assurance desired, the auditor would thus avoid obtaining insufficient evidence when risks are high (under-auditing)