Attribute Sampling: A Belief-Function Approach to Statistical Audit Evidence. Auditing: A Journal of Practice and Theory (Vol 19 No. 1 ), pp. 145–155.Gillett PR , Srivastava RP . 2000 . Attribute sampling: a belief-function approach to statistical audit evidence . Auditing: A Journal of ...
For instance, suppose a government hires an external audit service to perform a survey on average salary of employees working under different job categories in various companies to resolve salary discrepancy. The companies create salary databases (X, Z) where X = (x_i)_i contains public ...
attribute samplingaudit efficiencyconfidence leveldeviation rateFinancial Investment Companiestests of internal controlsRecent evolutions in financial markets tend to prove that auditors' contribution to increase a company's value is mostly required. Whenever risk assessment is involved, both financial and ...
P. (2000). Integrating Statistical and Non-Statistical Audit Evidence in Attribute Sampling Using Belief Functions. Auditing: A Journal of Theory and Practice, 19(1), 145 - 155.Gillett, Peter R., and Rajendra P. Srivastava, "Integrating Statistical and Non-Statistical Audit Evidence in ...