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.
请教but 的意思 很怕翻错 意思整个相反
视audit 为黑箱 虽知它是一个process 但通常还是视为一件事