Audit risk and audit evidence: the Bayesian approach to statistical auditing
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London u.a.
Academic Press
1992
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XII, 200 S. graph. Darst. |
| ISBN: | 0126641404 |
Staff View
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV005527919 | ||
| 003 | DE-604 | ||
| 005 | 19940112 | ||
| 007 | t | ||
| 008 | 920907s1992 d||| |||| 00||| eng d | ||
| 020 | |a 0126641404 |9 0-12-664140-4 | ||
| 035 | |a (OCoLC)300645439 | ||
| 035 | |a (DE-599)BVBBV005527919 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-355 |a DE-188 | ||
| 082 | 0 | |a 657.45 |2 20 | |
| 084 | |a QQ 530 |0 (DE-625)141978: |2 rvk | ||
| 100 | 1 | |a Steele, Anthony |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Audit risk and audit evidence |b the Bayesian approach to statistical auditing |c Anthony Steele |
| 264 | 1 | |a London u.a. |b Academic Press |c 1992 | |
| 300 | |a XII, 200 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Auditing | |
| 650 | 4 | |a Bayesia statistical decision theory | |
| 650 | 4 | |a Risk management | |
| 650 | 4 | |a Statistical decision | |
| 650 | 0 | 7 | |a Revision |g Wirtschaft |0 (DE-588)4049674-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Bayes-Verfahren |0 (DE-588)4204326-8 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Revision |g Wirtschaft |0 (DE-588)4049674-0 |D s |
| 689 | 0 | 1 | |a Bayes-Verfahren |0 (DE-588)4204326-8 |D s |
| 689 | 0 | |5 DE-604 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003464190&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-003464190 | ||
Record in the Search Index
| _version_ | 1804119748284252160 |
|---|---|
| adam_text | Contents
Acknowledgements ix
Preface xi
Chapter 1 A Service to Risk Sharing 1
1.1 Introduction 1
1.2 The Information Hypothesis 2
1.3 Agency Theory 4
1.4 Some Empirical Evidence 10
1.5 Audit Regulation 13
Notes and References 14
Chapter 2 Managing Risk 16
2.1 Introduction 16
2.2 Risk Identification 18
2.3 Risk Estimation 22
2.4 Risk Evaluation 22
2.5 Risk Prevention 23
Notes and References 24
Appendix 25
Chapter 3 Coherent Audit Judgements 29
3.1 Introduction 29
3.2 Judgement versus Statistical Sampling 31
3.3 Quantifying Judgement 35
3.4 Subjective Probability 37
3.5 Coherence 38
3.6 A Model of Audit Judgement 43
3.7 Summary 51
Notes and References 52
vj CONTENTS
Chapter 4 Implementation and the Equivalent
Prior Sample 54
4.1 Introduction 54
4.2 Example: A Bad Debt Provision 56
4.3 Likelihoods 56
4.4 Bayes Theorem 59
4.5 Conjugate Priors 64
4.6 Incorporating Audit Evidence 68
4.7 Equivalent Prior Sample 71
4.8 Summary 89
Notes and References 90
Chapter 5 Implementation and Balancing Risks 94
5.1 Materiality 94
5.2 Loss Functions 97
5.3 Optimal Sample Sizes 99
5.4 Acceptance Sampling for Compliance Testing 103
Notes and References 105
Appendix 106
Chapter 6 Substantive Testing: Bayes Mean
Difference 111
6.1 Introduction 111
6.2 Mean Difference Estimation 113
6.3 Bayes Mean Difference Estimator 114
6.4 Simplification 118
6.5 Practical Illustration 129
Notes and References 136
Appendices 138
Chapter 7 Substantive Testing: Error Bounds 147
7.1 Introduction 147
7.2 Simple Bound 149
7.3 Stratified Random Sampling 150
7.4 Monetary Unit Sampling 152
7.5 Sample Size and Skip Interval 154
7.6 AICPA Audit Risk Model 155
CONTENTS vii
7.7 Combined Attributes and Variables 159
7.8 The Quasi Bayesian Bound 163
7.9 Numerical Illustration 165
7.10 A Diagrammatic Illustration 167
7.11 Two Simple Cases of the Quasi Bayesian Bound 172
7.12 Summary 179
Notes and References 181
Appendix 185
Bibliography 191
Author Index 197
Subject Index 199
|
| any_adam_object | 1 |
| author | Steele, Anthony |
| author_facet | Steele, Anthony |
| author_role | aut |
| author_sort | Steele, Anthony |
| author_variant | a s as |
| building | Verbundindex |
| bvnumber | BV005527919 |
| classification_rvk | QQ 530 |
| ctrlnum | (OCoLC)300645439 (DE-599)BVBBV005527919 |
| dewey-full | 657.45 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.45 |
| dewey-search | 657.45 |
| dewey-sort | 3657.45 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01504nam a2200397 c 4500</leader><controlfield tag="001">BV005527919</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">19940112 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">920907s1992 d||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0126641404</subfield><subfield code="9">0-12-664140-4</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)300645439</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV005527919</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-188</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.45</subfield><subfield code="2">20</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QQ 530</subfield><subfield code="0">(DE-625)141978:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Steele, Anthony</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Audit risk and audit evidence</subfield><subfield code="b">the Bayesian approach to statistical auditing</subfield><subfield code="c">Anthony Steele</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London u.a.</subfield><subfield code="b">Academic Press</subfield><subfield code="c">1992</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XII, 200 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Auditing</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Bayesia statistical decision theory</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Risk management</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Statistical decision</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Revision</subfield><subfield code="g">Wirtschaft</subfield><subfield code="0">(DE-588)4049674-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Bayes-Verfahren</subfield><subfield code="0">(DE-588)4204326-8</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Revision</subfield><subfield code="g">Wirtschaft</subfield><subfield code="0">(DE-588)4049674-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Bayes-Verfahren</subfield><subfield code="0">(DE-588)4204326-8</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003464190&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-003464190</subfield></datafield></record></collection> |
| id | DE-604.BV005527919 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T16:31:07Z |
| institution | BVB |
| isbn | 0126641404 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-003464190 |
| oclc_num | 300645439 |
| open_access_boolean | |
| owner | DE-384 DE-355 DE-BY-UBR DE-188 |
| owner_facet | DE-384 DE-355 DE-BY-UBR DE-188 |
| physical | XII, 200 S. graph. Darst. |
| publishDate | 1992 |
| publishDateSearch | 1992 |
| publishDateSort | 1992 |
| publisher | Academic Press |
| record_format | marc |
| spelling | Steele, Anthony Verfasser aut Audit risk and audit evidence the Bayesian approach to statistical auditing Anthony Steele London u.a. Academic Press 1992 XII, 200 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Auditing Bayesia statistical decision theory Risk management Statistical decision Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Bayes-Verfahren (DE-588)4204326-8 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 s Bayes-Verfahren (DE-588)4204326-8 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003464190&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Steele, Anthony Audit risk and audit evidence the Bayesian approach to statistical auditing Auditing Bayesia statistical decision theory Risk management Statistical decision Revision Wirtschaft (DE-588)4049674-0 gnd Bayes-Verfahren (DE-588)4204326-8 gnd |
| subject_GND | (DE-588)4049674-0 (DE-588)4204326-8 |
| title | Audit risk and audit evidence the Bayesian approach to statistical auditing |
| title_auth | Audit risk and audit evidence the Bayesian approach to statistical auditing |
| title_exact_search | Audit risk and audit evidence the Bayesian approach to statistical auditing |
| title_full | Audit risk and audit evidence the Bayesian approach to statistical auditing Anthony Steele |
| title_fullStr | Audit risk and audit evidence the Bayesian approach to statistical auditing Anthony Steele |
| title_full_unstemmed | Audit risk and audit evidence the Bayesian approach to statistical auditing Anthony Steele |
| title_short | Audit risk and audit evidence |
| title_sort | audit risk and audit evidence the bayesian approach to statistical auditing |
| title_sub | the Bayesian approach to statistical auditing |
| topic | Auditing Bayesia statistical decision theory Risk management Statistical decision Revision Wirtschaft (DE-588)4049674-0 gnd Bayes-Verfahren (DE-588)4204326-8 gnd |
| topic_facet | Auditing Bayesia statistical decision theory Risk management Statistical decision Revision Wirtschaft Bayes-Verfahren |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003464190&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT steeleanthony auditriskandauditevidencethebayesianapproachtostatisticalauditing |