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Sampling Model For Audit Tests Of Composite Accounts

Author

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  • FELIX, WL
  • GRIMLUND, RA

Abstract

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Suggested Citation

  • Felix, Wl & Grimlund, Ra, 1977. "Sampling Model For Audit Tests Of Composite Accounts," Journal of Accounting Research, Wiley Blackwell, vol. 15(1), pages 23-41.
    • Handle: RePEc:bla:joares:v:15:y:1977:i:1:p:23-41
    DOI: http://hdl.handle.net/10.2307/2490554
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    Citations

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    Cited by:

    1. Mohammad J. Abdolmohammadi & Paul D. Berger, 1986. "Une expérience sur la précision des techniques d‘évaluation des probabilités en vérification," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 166-183, September.
    2. Michael D. Shields & Ira Solomon & William S. Waller, 1988. "Auditors' usage of unaudited book values when making presampling audit value estimates," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 1-18, September.
    3. Ulrich Menzefricke & Wally Smieliauskas, 1987. "A comparison of the stratified difference estimator with some monetary†unit sampling estimators," Contemporary Accounting Research, John Wiley & Sons, vol. 4(1), pages 240-251, September.
    4. Ramona L. Trader & H. Fenwick Huss, 1987. "An investigation of the possible effects of nonsampling error on inference in auditing: A Bayesian analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 4(1), pages 227-239, September.
    5. Ulrich Menzefricke & Wally Smieliauskas, 1988. "On sample size allocation in auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 314-336, March.
    6. Hernández Bastida, Agustín & Moreno Carretero, Mª Francisca & Vázquez Polo, Francisco José, 1997. "Cotas para el error total de una contabilidad: Aproximaciones bayesianas basadas en la distribución multinomial," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 7, pages 17-38, Junio.
    7. Mohammad J. Abdolmohammadi & Paul D. Berger, 1986. "A test of the accuracy of probability assessment techniques in auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 149-165, September.

    More about this item

    Keywords

    Auditing; Sampling; Composite accounts; Bayesian model;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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