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The Resource Audit risk and audit evidence : the bayesian approach to statistical auditing

Audit risk and audit evidence : the bayesian approach to statistical auditing

Label
Audit risk and audit evidence : the bayesian approach to statistical auditing
Title
Audit risk and audit evidence
Title remainder
the bayesian approach to statistical auditing
Creator
Contributor
Subject
Language
eng
Cataloging source
UKM
http://library.link/vocab/creatorName
Steele, Anthony
Illustrations
illustrations
Index
index present
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Chartered Association of Certified Accountants
http://library.link/vocab/subjectName
  • Auditing
  • Sampling (Statistics)
  • Bayesian statistical decision theory
Label
Audit risk and audit evidence : the bayesian approach to statistical auditing
Instantiates
Publication
Bibliography note
Includes bibliographical references and index
Contents
  • Acknowledgements
  • Preface
  • Ch. 1.
  • Service to Risk Sharing.
  • p. 1
  • 1.1.
  • Introduction.
  • p. 1
  • 1.2.
  • Information Hypothesis.
  • p. 2
  • 1.3.
  • Agency Theory.
  • p. 4
  • 1.4.
  • Some Empirical Evidence.
  • p. 10
  • 1.5.
  • Audit Regulation.
  • p. 13
  • Notes and References.
  • p. 14
  • Ch. 2.
  • Managing Risk.
  • p. 16
  • 2.1.
  • Introduction.
  • p. 16
  • 2.2.
  • Risk Identification.
  • p. 18
  • 2.3.
  • Risk Estimation.
  • p. 22
  • 2.4.
  • Risk Evaluation.
  • p. 22
  • 2.5.
  • Risk Prevention.
  • p. 23
  • Notes and References.
  • p. 24
  • Appendix.
  • p. 25
  • Ch. 3.
  • Coherent Audit Judgements.
  • p. 29
  • 3.1.
  • Introduction.
  • p. 29
  • 3.2.
  • Judgement versus Statistical Sampling.
  • p. 31
  • 3.3.
  • Quantifying Judgement.
  • p. 35
  • 3.4.
  • Subjective Probability.
  • p. 37
  • 3.5.
  • Coherence.
  • p. 38
  • 3.6.
  • Model of Audit Judgement.
  • p. 43
  • 3.7.
  • Summary.
  • p. 51
  • Notes and References.
  • p. 52
  • Ch. 4.
  • Implementation and the Equivalent Prior Sample.
  • p. 54
  • 4.1.
  • Introduction.
  • p. 54
  • 4.2.
  • Example: A Bad Debt Provision.
  • p. 56
  • 4.3.
  • Likelihoods.
  • p. 56
  • 4.4.
  • Bayes' Theorem.
  • p. 59
  • 4.5.
  • Conjugate Priors.
  • p. 64
  • 4.6.
  • Incorporating Audit Evidence.
  • p. 68
  • 4.7.
  • Equivalent Prior Sample.
  • p. 71
  • 4.8.
  • Summary.
  • p. 89
  • Notes and References.
  • p. 90
  • Ch. 5.
  • Implementation and Balancing Risks.
  • p. 94
  • 5.1.
  • Materiality.
  • p. 94
  • 5.2.
  • Loss Functions.
  • p. 97
  • 5.3.
  • Optimal Sample Sizes.
  • p. 99
  • 5.4.
  • Acceptance Sampling for Compliance Testing.
  • p. 103
  • Notes and References.
  • p. 105
  • Appendix.
  • p. 106
  • Ch. 6.
  • Substantive Testing: Bayes' Mean Difference.
  • p. 111
  • 6.1.
  • Introduction.
  • p. 111
  • 6.2.
  • Mean Difference Estimation.
  • p. 113
  • 6.3.
  • Bayes' Mean Difference Estimator.
  • p. 114
  • 6.4.
  • Simplification.
  • p. 118
  • 6.5.
  • Practical Illustration.
  • p. 129
  • Notes and References.
  • p. 136
  • Appendices.
  • p. 138
  • Ch. 7.
  • Substantive Testing: Error Bounds.
  • p. 147
  • 7.1.
  • Introduction.
  • p. 147
  • 7.2.
  • Simple Bound.
  • p. 149
  • 7.3.
  • Stratified Random Sampling.
  • p. 150
  • 7.4.
  • Monetary Unit Sampling.
  • p. 152
  • 7.5.
  • Sample Size and Skip Interval.
  • p. 154
  • 7.6.
  • AICPA Audit Risk Model.
  • p. 155
  • 7.7.
  • Combined Attributes and Variables.
  • p. 159
  • 7.8.
  • Quasi-Bayesian Bound.
  • p. 163
  • 7.9.
  • Numerical Illustration.
  • p. 165
  • 7.10.
  • Diagrammatic Illustration.
  • p. 167
  • 7.11.
  • Two Simple Cases of the Quasi-Bayesian Bound.
  • p. 172
  • 7.12.
  • Summary.
  • p. 179
  • Notes and References.
  • p. 181
  • Appendix.
  • p. 185
  • Bibliography.
  • p. 191
  • Author Index.
  • p. 197
  • Subject Index.
  • p. 199
Control code
ocm26635948
Dimensions
22 cm.
Extent
xii, 200 p.
Isbn
9780126641400
Other physical details
charts
Label
Audit risk and audit evidence : the bayesian approach to statistical auditing
Publication
Bibliography note
Includes bibliographical references and index
Contents
  • Acknowledgements
  • Preface
  • Ch. 1.
  • Service to Risk Sharing.
  • p. 1
  • 1.1.
  • Introduction.
  • p. 1
  • 1.2.
  • Information Hypothesis.
  • p. 2
  • 1.3.
  • Agency Theory.
  • p. 4
  • 1.4.
  • Some Empirical Evidence.
  • p. 10
  • 1.5.
  • Audit Regulation.
  • p. 13
  • Notes and References.
  • p. 14
  • Ch. 2.
  • Managing Risk.
  • p. 16
  • 2.1.
  • Introduction.
  • p. 16
  • 2.2.
  • Risk Identification.
  • p. 18
  • 2.3.
  • Risk Estimation.
  • p. 22
  • 2.4.
  • Risk Evaluation.
  • p. 22
  • 2.5.
  • Risk Prevention.
  • p. 23
  • Notes and References.
  • p. 24
  • Appendix.
  • p. 25
  • Ch. 3.
  • Coherent Audit Judgements.
  • p. 29
  • 3.1.
  • Introduction.
  • p. 29
  • 3.2.
  • Judgement versus Statistical Sampling.
  • p. 31
  • 3.3.
  • Quantifying Judgement.
  • p. 35
  • 3.4.
  • Subjective Probability.
  • p. 37
  • 3.5.
  • Coherence.
  • p. 38
  • 3.6.
  • Model of Audit Judgement.
  • p. 43
  • 3.7.
  • Summary.
  • p. 51
  • Notes and References.
  • p. 52
  • Ch. 4.
  • Implementation and the Equivalent Prior Sample.
  • p. 54
  • 4.1.
  • Introduction.
  • p. 54
  • 4.2.
  • Example: A Bad Debt Provision.
  • p. 56
  • 4.3.
  • Likelihoods.
  • p. 56
  • 4.4.
  • Bayes' Theorem.
  • p. 59
  • 4.5.
  • Conjugate Priors.
  • p. 64
  • 4.6.
  • Incorporating Audit Evidence.
  • p. 68
  • 4.7.
  • Equivalent Prior Sample.
  • p. 71
  • 4.8.
  • Summary.
  • p. 89
  • Notes and References.
  • p. 90
  • Ch. 5.
  • Implementation and Balancing Risks.
  • p. 94
  • 5.1.
  • Materiality.
  • p. 94
  • 5.2.
  • Loss Functions.
  • p. 97
  • 5.3.
  • Optimal Sample Sizes.
  • p. 99
  • 5.4.
  • Acceptance Sampling for Compliance Testing.
  • p. 103
  • Notes and References.
  • p. 105
  • Appendix.
  • p. 106
  • Ch. 6.
  • Substantive Testing: Bayes' Mean Difference.
  • p. 111
  • 6.1.
  • Introduction.
  • p. 111
  • 6.2.
  • Mean Difference Estimation.
  • p. 113
  • 6.3.
  • Bayes' Mean Difference Estimator.
  • p. 114
  • 6.4.
  • Simplification.
  • p. 118
  • 6.5.
  • Practical Illustration.
  • p. 129
  • Notes and References.
  • p. 136
  • Appendices.
  • p. 138
  • Ch. 7.
  • Substantive Testing: Error Bounds.
  • p. 147
  • 7.1.
  • Introduction.
  • p. 147
  • 7.2.
  • Simple Bound.
  • p. 149
  • 7.3.
  • Stratified Random Sampling.
  • p. 150
  • 7.4.
  • Monetary Unit Sampling.
  • p. 152
  • 7.5.
  • Sample Size and Skip Interval.
  • p. 154
  • 7.6.
  • AICPA Audit Risk Model.
  • p. 155
  • 7.7.
  • Combined Attributes and Variables.
  • p. 159
  • 7.8.
  • Quasi-Bayesian Bound.
  • p. 163
  • 7.9.
  • Numerical Illustration.
  • p. 165
  • 7.10.
  • Diagrammatic Illustration.
  • p. 167
  • 7.11.
  • Two Simple Cases of the Quasi-Bayesian Bound.
  • p. 172
  • 7.12.
  • Summary.
  • p. 179
  • Notes and References.
  • p. 181
  • Appendix.
  • p. 185
  • Bibliography.
  • p. 191
  • Author Index.
  • p. 197
  • Subject Index.
  • p. 199
Control code
ocm26635948
Dimensions
22 cm.
Extent
xii, 200 p.
Isbn
9780126641400
Other physical details
charts

Library Locations

    • Sydney Jones LibraryBorrow it
      Chatham Street, Liverpool, L7 7BD, GB
      53.403069 -2.963723
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