Auditors’ Evaluations of Uncertain Audit Evidence: Belief Functions versus Probabilities

Recently, Shafer and Srivastava [1], Srivastava and Shafer [2], Srivastava [3]–[4], and Van den Acker [5] have identified appealing features of belief function evidential networks. These networks can express the support that audit evidence provides for assertions, accounts and financial statements. These networks can also aggregate many pieces of evidence into an overall level of support for a particular assertion, account or an entire set of financial statements.

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