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Bayesian Inference in Auditing with Partial Prior Information Using Maximum Entropy Priors
Problems in statistical auditing are usually one–sided. In fact, the main interest for auditors is to determine the quantiles of the total amount of error, and then to compare these quantiles with a given materiality fixed by the auditor, so that the accounting statement can be accepted or rejected....
| Autores principales: | , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
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MDPI
2018
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| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7512506/ https://www.ncbi.nlm.nih.gov/pubmed/33266643 http://dx.doi.org/10.3390/e20120919 |