A General Model for Repeated Audit Controls Using Monotone Subsampling

Research, Preprint OPEN
Raats, V.M.; van der Genugten, B.B.; Moors, J.J.A.;
  • Publisher: Econometrics
  • Subject: auditing;econometrics | C11 - Bayesian Analysis: General | econometrics | auditing; econometrics | auditing | C13 - Estimation: General | M41 - Accounting
    • jel: jel:C11 | jel:C42 | jel:C13 | jel:M41
    mesheuropmc: fungi

In categorical repeated audit controls, fallible auditors classify sample elements in order to estimate the population fraction of elements in certain categories.To take possible misclassifications into account, subsequent checks are performed with a decreasing number o... View more
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