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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
Illustrations
illustrations
Index
index present
Literary form
non fiction
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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