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Abstract. Uncertainty or ambiguity about what specific probability to associate with a given event is a problem for auditors and is one that has been shown to influence the decisions of others. While some theories of probability assume this problem away, others have tried to address it in various ways.This paper provides a formal analysis of this question and presents a means of characterizing the ambiguity associated with the probability inference. The measure we present can capture a number of the previously specified approaches to this question while exhibiting some very intuitive conclusions and some well-knowti mathematical properties.Risume. L'incertitude ou Fambiguite relative a la probabilite specifique a attribuer a un evenement donne, est un probleme pour les verificateurs et un probleme qui a ete demontre comme influenjant les decisions des autres. Alors que certaines th6ories de probabilite ne tienaent pas compte de ce probleme, d'autres ont essaye de s'y interesser de differentes facons. Get article foumit une analyse fomielle de cette question et presente un moyen de caracteriser I'ambigui'te associee avec Finference de probabilite. La mesure que nous preseiitons repreod un certain nombre des approches deja existantes sur cette question tout en exposant quelques conclusions tres intuitives et quelques proprietes math^matiques bien conaues. IntrodiictioaTbe application of the theory of expected utility to problems in auditing and other disciplines necessitates the acceptance of the assumptions implicit or explicit within the theory. An understanding of the assumptions may not be necessary in simple decision situations because one may be able to judge intuitively the reasonableness of the conclusions, but in a number of situations one must rely on the appropriateness of the assumptions to be assured of the reasonableness of the answer. A particular assumption that has proved extremely troublesome

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