The Adequacy Of Cpas' Understanding Of The Relative Seriousness Of Alpha And Beta Risks In Statistical Audit Sampling
Abstract The issue raised in this article is the adequacy of US CPAs' understanding of the relative seriousness of alpha and beta risks in statistical audit sampling. The objective of this study is to seek empirical evidence on the issue. Empirical data was collected in 1984 using the method of...
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[Yogyakarta] : Universitas Gadjah Mada
2000
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