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VANBATENBURG PC, 1989, STATISTICIAN, V38, P227
A STOCHASTIC-MODEL FOR AUDITING
被引：0
作者：
BATHER, J
机构：
关键词：
BAYESIAN MODEL;
DISCOVERY SAMPLING;
DYNAMIC PROGRAMMING;
FREE BOUNDARY PROBLEM;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ;
1201 ;
1202 ;
120202 ;
摘要：
Auditing is based on random sampling from the records of a company. This paper considers a Bayesian model for determining the sample sizes by finding a balance between the cost of sampling and the risk of leaving major faults undiscovered. It leads to a dynamic programming problem which involves substantial computations, but a slightly different approach in which discrete sampling is replaced by a continuous search for faults produces more explicit solutions.
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页码：765 / 771
页数：7
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