{"id":"W2047300907","doi":"10.1506/1enc-28f8-5ncr-crex","title":"The Evolution of the Standard Unqualified Auditor's Report in Canada / L'ÉVOLUTION DU RAPPORT TYPE DU VÉRIFICATEUR AU CANADA","year":2006,"lang":"en","type":"article","venue":"Canadian Accounting Perspectives","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Ottawa","funders":"","keywords":"Audit; Accounting; Legislation; Auditor independence; Political science; Legislature; Auditor's report; Normative; Business; Joint audit; Law; Internal audit","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008884557,0.000233406,0.0002234414,0.0002119101,0.0009786757,0.0001946699,0.0005578297,0.00005895794,0.00004787731],"category_scores_gemma":[0.001135566,0.0001821853,0.00005340163,0.001457408,0.000140012,0.0004148812,0.0001053585,0.0002051499,0.000006749895],"about_ca_system_candidate":true,"about_ca_system_consensus":true,"about_ca_system_score_codex":0.009877496,"about_ca_system_score_gemma":0.01903788,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9999698,"about_ca_topic_score_gemma":0.9999927,"domain_scores_codex":[0.9977485,0.00003120935,0.0005674934,0.0003955106,0.0006869667,0.000570355],"domain_scores_gemma":[0.9979448,0.00009639878,0.0005956193,0.0004372248,0.000896686,0.00002926028],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001571049,0.00001079422,0.8435369,0.00003243158,0.00002380202,0.00004031664,0.00005899684,0.001667351,0.00002173042,0.04192181,0.1125928,0.00007737606],"study_design_scores_gemma":[0.0001902873,0.000001780571,0.8175755,0.00003443041,0.00002909128,0.000007398353,0.008128072,0.000751604,0.00001005288,0.0005583917,0.1724934,0.0002200074],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9536994,0.0002682125,0.0000681916,0.01006235,0.003614435,0.000439256,0.00002307707,0.00004015219,0.03178499],"genre_scores_gemma":[0.9961969,0.000005200111,0.000008415917,0.000384396,0.002706455,0.00001107623,0.00003250599,0.00003702475,0.0006179998],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05990061,"threshold_uncertainty_score":0.9939234,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.004350125993626923,"score_gpt":0.162682950069398,"score_spread":0.1583328240757711,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}