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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....

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Detalhes bibliográficos
Publicado no:Entropy (Basel)
Main Authors: Martel-Escobar, María, Vázquez-Polo, Francisco-José, Hernández-Bastida, Agustín
Formato: Artigo
Idioma:Inglês
Publicado em: MDPI 2018
Assuntos:
Acesso em linha:https://ncbi.nlm.nih.gov/pmc/articles/PMC7512506/
https://ncbi.nlm.nih.gov/pubmed/33266643
https://ncbi.nlm.nih.govhttp://dx.doi.org/10.3390/e20120919
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