Audit risk and audit evidence : the bayesian approach to statistical auditing
著者
書誌事項
Audit risk and audit evidence : the bayesian approach to statistical auditing
Academic Press, c1992
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注記
Bibliography: p. [191]-195
Includes indexes
内容説明・目次
内容説明
This work applies Bayesian statistical techniques to the management of risk in auditing procedures. Areas covered include audit judgements, the equivalent prior sample, substantive testing and Bayes mean difference.
目次
- A service to risk sharing
- managing risk
- coherent audit judgements
- implementation and the equivalent prior sample
- implementation and balancing risks
- substantive testing - Bayes mean difference
- substantive testing - error bounds.
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