A hierarchical Bayes model for multilocation auditing

The paper provides a Bayesian analysis of a practical problem in auditing in which substantial prior information needs to be combined with limited sample data. The specific context of the paper is a multilocation audit in which auditors take a two-stage sample of transactions from different sites wi...

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Veröffentlicht in:	Journal of the Royal Statistical Society. Series D (The Statistician) 2002-01, Vol.51 (4), p.431-450
Hauptverfasser:	Laws, David J., O'Hagan, Anthony
Format:	Artikel
Sprache:	eng
Schlagworte:	Applications Applied sciences Auditing Auditing procedures Bayesian method Book value Business accounting Decision theory Decision theory. Utility theory Dirichlet process Elicitation Error rates Exact sciences and technology Financial audits Financial reporting Inference Insurance, economics, finance Internal audits Mathematics Multilocation inference Nonparametrics Operational research and scientific management Operational research. Management science Point estimators Point masses Probability and statistics Probability theory and stochastic processes Rejection sampling Sampling errors Sciences and techniques of general use Simulation Special processes (renewal theory, markov renewal processes, semi-markov processes, statistical mechanics type models, applications) Statistical analysis Statistical auditing Statistical methods Statistics Stratified populations United Kingdom
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