Auditor's uncertainty representation and evidence aggregation.

Key Points

• The aim is to explore how auditors represent uncertainty and evaluate risk aggregations.
• Presents research hypotheses and questions related to uncertainty in auditing.
• Examines findings regarding risk aggregations among auditors.
• Discusses theoretical solutions for evidence aggregation.
• Findings highlight key issues in uncertainty representation in auditing.
• Identifies effective methods for aggregating evidence to reduce uncertainty.
• Suggests theoretical frameworks to improve auditing practices.