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On Regression Sampling in Statistical Auditing: Bad Answers to the Wrong Questions?

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  • A.F. de Vos

Abstract

This paper criticizes the use of regression in audit samples to obtain confidence intervals for the error rate. Also the methodology to evaluate methods by simulation studies using real–life populations is criticized. This is done from a Bayesian viewpoint, which goes as far as stating that in this type of research the wrong questions are answered. A fundamental discussion on the role of model building, illustrated by the use of models in auditing, forms the centre of the paper.

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  • A.F. de Vos, 1989. "On Regression Sampling in Statistical Auditing: Bad Answers to the Wrong Questions?," Statistica Neerlandica, Netherlands Society for Statistics and Operations Research, vol. 43(4), pages 211-223, December.
    • Handle: RePEc:bla:stanee:v:43:y:1989:i:4:p:211-223
    DOI: 10.1111/j.1467-9574.1989.tb01263.x
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