Bayesian Bounds for Monetary Unit Sampling in Accounting and Auditing
作者： James Godfrey , John Neter
DOI: 10.2307/2490661
关键词: Statistics 、 Liberian dollar 、 Population 、 Understatement 、 Econometrics 、 Sampling (statistics) 、 Line (geometry) 、 Economics 、 Robustness (economics) 、 Bayesian probability 、 Bayesian inference 、 Economics and Econometrics 、 Accounting 、 Finance
摘要: … become widely used by auditors. With MUS, individual monetary (eg, dollar) units are selected at random and the line item to which a monetary unit belongs is then audited. In this way …
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