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Using Decision-Theory For Planning Audit Sample-Size With Dollar Unit Sampling

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  • MENZEFRICKE, U

Abstract

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Suggested Citation

  • Menzefricke, U, 1984. "Using Decision-Theory For Planning Audit Sample-Size With Dollar Unit Sampling," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 570-587.
  • Handle: RePEc:bla:joares:v:22:y:1984:i:2:p:570-587
    DOI: http://hdl.handle.net/10.2307/2490665
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    Citations

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    Cited by:

    1. Jean C. Bedard & Babu R. Gopi & B. Vijayalakshmi, 1991. "A multiple criteria model for audit planning decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 293-308, September.
    2. Wally Smieliauskas, 1986. "Control of sampling risks in auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 102-124, September.
    3. David R. Finley, 1989. "Decision theory analysis of audit discovery sampling," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 692-719, March.
    4. Scott D. Vandervelde, 2006. "The Importance of Account Relations when Responding to Interim Audit Testing Results," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 789-821, September.
    5. Laitinen, Erkki K. & Laitinen, Teija, 2015. "A probability tree model of audit quality," European Journal of Operational Research, Elsevier, vol. 243(2), pages 665-677.

    More about this item

    Keywords

    Auditing; Sampling; Dollar-unit sampling; Decision theory;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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