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Interpretation of uncertainty expressions : a cross-national study / Timothy S. Doupnik and Martin Richter. [Universität Potsdam, Lehrstuhl für Rechnungswesen und Wirtschaftsprüfung]
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were significantly different between the CPA and WP/German groups, as were both translations forexpected.

To investigate whether different translations of a single English expression were assigned similar probability estimates by the German-speaking WPs, paired-samples t-tests were conducted on responses provided by the WP/German group. The results in Table 5 indicate that the two different translations ofexpected andprobable are interpreted as equivalent by the German WPs. However, the translations forlikely andno longer probable are interpreted

differently.

[Insert Table 5 here]

Combining the results from the CPA vs. WP/German comparison in Table 3(Column 7) and the results in Table 5, the following conclusions can be reached. German WPs interpret erwartet andvoraussichtlich to have similar meaning but different from the meaning CPAs attach to the wordexpected. German WPs interpretvoraussichtlich andwahrscheinlich differently, but neither is significantly different from the interpretation CPAs give tolikely.

The three translations ofno longer probable are interpreted differently by the German WPs and two of these are significantly different from the interpretation given to the original English by the CPAs. Only the translationvoraussichtlich nicht mehr captures the same level of probability as the phraseno longer probable. For this particular uncertainty expression, the specific translation from English to German could affect the manner in which the related standard is

applied.