An Investigation of the Descriptiveness of the General Theory of Evidence and Auditing.

This research provides empirical data concerning the effect on audit decisions of the weight of evidence and nonmaterial exception findings as specified in the normative framework developed by Toba (1975) and Kissinger (1977). This empirical study of the descriptiveness of the Toba-Kissinger framework suggests that (1) there is substantial overall nonconformance with the Toba-Kissinger framework, (2) the sufficiency conditions of Kissinger decrease conformance when compared to the necessary conditions of Toba, and (3) the weight-of-evidence requirement postulated in the Toba-Kissinger framework, a preponderance of evidence, is descriptive for audit opinions issued by the respondents.