the existing empirical research in auditing treats the
audit as a black box, recognizing that it is some kind of process,
but generally treating it like a “thing” that can be represented
by a single control, test or dependent variable in a regression model.
請教but 的意思 很怕翻錯 意思整個相反
視audit 為黑箱 雖知它是一個process 但通常還是視為一件事