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To examine whether nationality alone, controlling for language-culture, affects interpretation of uncertainty expressions, the responses to questionnaire G made by German WPs were compared with responses to questionnaire G made by Austrian and Swiss WPs. To test whether interpretations of uncertainty EPrENSIONS differ between U.S. CPAs and German­speakıng WPs(Hypothesis 1), the mean responses to Part 1 of questionnaire E(CPA) were compared with the mean responses to Part 1 of questionnaire G(WP/German). To test the effect of language-culture(Hypothesis 2), controlling for any translation effect, responses to questionnaire E(CPA) were compared with the combined responses to questionnaire GE1 and the English part of GE2(WP/English).

To test the effect of translation(Hypothesis 3), controlling for culture, the responses to Part 1 of questionnaire G(WP/German) were compared to the responses to Part 1 of GE1 (WP/English)—a between subjects comparıson. Hypothesis 3 was also tested by comparing the responses to GE2-Part 1(WP/German) with the responses to GE2-Part 2(WP/English)—a within person comparison. A comparison of WPs' perceptions of those expressions where two different German words have been used for one English word provides additional insight into the effect translation has on the interpretation of IAS.

Responses to Part 2 of questionnaires E, G, and GE1 were also compared across the three groups(CPA, WP/German, and WP/English) to test for overall, culture, and translation effects with regard to the range of probabilities assigned to uncertainty expressions.

ANALYSIS AND RESULTS Point Estimate Probabilities

The first step in the analysis was to test for differences in the point-estimate