Audit sampling with nonsampling errors of the first type
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Abstract
Suggested Citation
DOI: 10.1111/j.1911-3846.1990.tb00768.x
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References listed on IDEAS
- Smieliauskas, W, 1985. "Sensitivity Analysis Of The Realized Risks Of Auditing With Uncertainty Concerning Internal Control Evaluations," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 718-739.
- Duke, Gl & Neter, J & Leitch, Ra, 1982. "Power Characteristics Of Test Statistics In The Auditing Environment - An Empirical-Study," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 42-67.
- Donald P. Ballou & Harold L. Pazer, 1982. "The Impact of Inspector Fallibility on the Inspection Policy in Serial Production Systems," Management Science, INFORMS, vol. 28(4), pages 387-399, April.
- Samuel Kotz & Norman L. Johnson, 1984. "Effects of False and Incomplete Identification of Defective Items on the Reliability of Acceptance Sampling," Operations Research, INFORMS, vol. 32(3), pages 575-583, June.
Citations
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Cited by:
- David R. Finley, 1994. "Game Theoretic Analysis of Discovery Sampling for Internal Fraud Control Auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 91-114, June.
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