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A belief‐function model for the representation and the combination of uncertain audit evidence

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  • Carine Van Den Acker

Abstract

This paper describes a belief‐function framework for representing and combining evidence in financial statement auditing. The use of belief‐function theory for these purposes is not new. A considerable amount of important research in this respect has been performed mainly by Srivastava and is described in numerous publications. One of his major achievements is the construction of a complete framework like the one described in this paper. The framework that we propose in this text takes a different point of view and addresses a number of limitations of Srivastava’s framework. Copyright © 1999 John Wiley & Sons, Ltd.

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  • Carine Van Den Acker, 1999. "A belief‐function model for the representation and the combination of uncertain audit evidence," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 8(3), pages 215-224, September.
    • Handle: RePEc:wly:isacfm:v:8:y:1999:i:3:p:215-224
    DOI: 10.1002/(SICI)1099-1174(199909)8:33.0.CO;2-G
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