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March 18, 2026The Accounting Review

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

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Authors

TGThomas E. Gibbs

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Overview

Comments on evidence and reasoning in auditing, highlighting the relationship between fairness and internal control.

Key Points

  • The aim is to comment on the foundational role of evidence within auditing theory, particularly how it relates to financial fairness.
  • Analysis of existing literature on auditing evidence and reasoning processes.
  • Discussion of the relationship between accounting policies and internal control.
  • Evaluation of implications for auditing standards and practices.
  • Evidence is central to assessing the fairness of financial statements.
  • Strong links exist between accounting policies and internal controls.
  • The understanding of evidence influences auditor decision-making.

Cite This Study

Thomas E. Gibbs (1977) studied this question.

synapsesocial.com/papers/69ba44084e9516ffd37a5d72https://doi.org/10.2308/tar-4499322
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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.1975 · 1 citations
  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. 5Auditors' Evaluation of Test-of-Control Strength.1991