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The Applicability Of Bayes’ Theorem Inaudit Risk


  • Ana - Maria ZAICEANU

    () (Stefan cel Mare University of Suceava, Romania)

  • Elena HLACIUC

    () (Stefan cel Mare University of Suceava, Romania)


The aim of this paper is to summarize the importance of the statistics in the financial audit area. Our main goal it is focused on “dissecting” the area of statistics to see what we can “steal” more from it for introducing it in the audit field. In the following paper we foresee a future direction of the audit for the next century. We try to prove that, if the auditor will used the Bayes’ Theorem, then he will know for sure which is the possibility for a certain audit risk to appear, and which consequences can generate.

Suggested Citation

  • Ana - Maria ZAICEANU & Elena HLACIUC, 2013. "The Applicability Of Bayes’ Theorem Inaudit Risk," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 1(1), pages 100-111, June.
  • Handle: RePEc:scm:ejafbu:v:1:y:2013:i:1:p:100-111

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    Cited by:

    1. Gheorghe MOROSAN, 2013. "Financial Audit Of Financial Control Versus - An Overall Analysis," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 2(2), pages 1-7, July.

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