USING DECISION-THEORY FOR PLANNING AUDIT SAMPLE-SIZE WITH DOLLAR UNIT SAMPLING

被引:8
作者
MENZEFRICKE, U
机构
关键词
D O I
10.2307/2490665
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:570 / 587
页数:18
相关论文
共 18 条
[1]  
AITCHISON J, 1975, STATISTICAL PREDICTI
[2]  
BOOCKHOLDT JL, 1980, DECISION SCI, V11, P701
[3]  
COX DR, 1979, BIOMETRIKA, V66, P125, DOI 10.1093/biomet/66.1.125
[4]   SAMPLING MODEL FOR AUDIT TESTS OF COMPOSITE ACCOUNTS [J].
FELIX, WL ;
GRIMLUND, RA .
JOURNAL OF ACCOUNTING RESEARCH, 1977, 15 (01) :23-41
[5]   MODELS FOR COMPUTING UPPER ERROR LIMITS IN DOLLAR-UNIT SAMPLING [J].
GARSTKA, SJ .
JOURNAL OF ACCOUNTING RESEARCH, 1977, 15 (02) :179-192
[6]   AN INTEGRATION OF INTERNAL CONTROL-SYSTEM AND ACCOUNT BALANCE EVIDENCE [J].
GRIMLUND, RA .
JOURNAL OF ACCOUNTING RESEARCH, 1982, 20 (02) :316-342
[7]  
JENNE SE, 1982, U ILLINOIS AUDITING
[8]  
JOHNSON JR, 1981, ACCOUNT REV, V56, P270
[9]   STOCHASTIC MODEL FOR AUDITING [J].
KAPLAN, RS .
JOURNAL OF ACCOUNTING RESEARCH, 1973, 11 (01) :38-46
[10]   DECISION-THEORY ASPECTS OF INTERNAL CONTROL-SYSTEM DESIGN-COMPLIANCE AND SUBSTANTIVE TESTS [J].
KINNEY, WR .
JOURNAL OF ACCOUNTING RESEARCH, 1975, 13 :14-29