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 <i>materiality</i> fixed by the auditor, so that the accounting statement...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
MDPI AG
2018-12-01
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| Series: | Entropy |
| Subjects: | |
| Online Access: | https://www.mdpi.com/1099-4300/20/12/919 |