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Estimación del error total de una contabilidad incorporando la opinión del experto


  • F.J. Vázquez Polo

    () (Dpto. Economía Aplicada. Secc. Matemáticas. Universidad de Las Palmas de G.C. Facultad de CC. Económicas y Empresariales. 35017 Las Palmas de G.C.)

  • A. Hernández Bastida

    (Dpto. de Economía Aplicada. Universidad de Granada. Facultad de CC. Económicas y Empresariales. 18011 Granada.)


Este trabajo presenta algunas posibilidades de aprovechamiento de la opinión cualitativa de un auditor. El trabajo se desarrolla en torno a un caso concreto que contiene las ideas básicas sobre la metodología expuesta. La utilización práctica está ligada al empleo de un ordenador personal. This paper presents how an auditor may draw his qualitatives opinions. This work is performed arround a specific auditing situation wich contains the basic ideas of th model. The objectives of this report are to present the model BU and two ways for studying the sensitivity of the model.

Suggested Citation

  • F.J. Vázquez Polo & A. Hernández Bastida, 1994. "Estimación del error total de una contabilidad incorporando la opinión del experto," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 1, pages 181-195, Junio.
  • Handle: RePEc:lrk:eeaart:1_2_8

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    1. repec:bla:joares:v:11:y:1973:i:1:p:38-46 is not listed on IDEAS
    2. repec:bla:joares:v:22:y:1984:i:2:p:497-525 is not listed on IDEAS
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    Conjugate prior; Prior Quantiles; Clases of Priors;

    JEL classification:

    • C10 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - General


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