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March 18, 2026The Accounting Review

A General Theory of Evidence as the Conceptual Foundation in Auditing Theory.

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Authors

YTYoshihide Toba

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Overview

This theoretical analysis explores the relationship between evidence and propositions in auditing, suggesting a new framework for reasoning.

Key Points

  • To explore the foundational role of evidence in auditing theory and its impact on reasoning processes.
  • Analyzed the relationship between propositions and evidence in the context of auditing.
  • Examined the reasoning processes involved in making audit determinations.
  • Considered the role of probabilistic and heuristic reasoning in auditing.
  • Establishes a conceptual framework for understanding evidence in auditing.
  • Identifies key relationships influencing audit decisions through evidence and propositions.
  • Highlights the importance of probabilistic considerations in audit reasoning.

Cite This Study

Yoshihide Toba (1975) studied this question.

synapsesocial.com/papers/69ba426d4e9516ffd37a2ab5https://doi.org/10.2308/tar-4501501
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A General Theory of Evidence as the Conceptual Foundation in Auditing Theory: A Comment.1977
  2. 2Aggregation of Evidence in Auditing: A Likelihood Perspective.1993
  3. 3IS THERE A THEORY BASIS FOR AUDIT PROCEDURE?1939
  4. 4Towards a Contingency View of Audit Evidence.1985
  5. 5Evaluating the Effectiveness of Audit Procedures.1982