Player/preamp/amp as well as the cables and room accoustics will influence -- it is difficult but the idea of using the same disc is certainly a start.
On evaluating speakers?
After reading an article in a stereo magazine on the digital recorder by Korg, I thought that it could be used as an excellent tool to audition speakers. Since it is portable and as per the article has excellent reproduction capabilities, why not use it as a familiar source in different showrooms. Any ideas?