Attribute sampling: A belief-function approach to statistical audit evidence. Auditing:AJournal of Practice and Theory 2000;19(1):145-155.Gillett, P. R. and Srivastava, R. P., 2000, Attribute Sampling: A Belief-Function Approach to Statistical Audit Evidence, Auditing: A Journal of Practice ...
[62] A piecewise secure \textsf{AKGS}= (\textsf{Garble}, \textsf{Eval}) is also special piecewise secure after an appropriate change of variable for the randomness used by \textsf{Garble}. 4 Construction of AKGS for the class \mathcal {F} We now describe the \textsf{AKGS} construc...
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 ...
Srivastava, "Integrating Statistical and Non-Statistical Audit Evidence in Attribute Sampling Using Belief Functions," Auditing: A Journal of Theory and Practice (2000), vol. 19, no. 1, pp. 145 - 155.Gillett, P. R., & Srivastava, R. P. (2000). Integrating Statistical and Non-Statistical...