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Volumn 28, Issue 2, 1997, Pages 261-278

Projecting sample misstatements to audit populations: Theoretical, professional, and empirical considerations

Author keywords

Accounting auditing and statistics

Indexed keywords


EID: 0031497502     PISSN: 00117315     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1540-5915.1997.tb01311.x     Document Type: Article
Times cited : (5)

References (19)
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  • 2
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  • 4
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    • (1986) CPA Journal , vol.56 , Issue.11 , pp. 66-71
    • Burgstahler, D.1    Jiambalvo, J.2
  • 5
    • 0039488798 scopus 로고
    • Sample error characteristics and projection of error to audit populations
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    • Burgstahler, D.1    Jiambalvo, J.2
  • 6
    • 21344477858 scopus 로고
    • The effect of containment information and error frequency on projection of sample errors to audit populations
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  • 7
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    • Edwards, W. (1995). Number magic, auditing acid, and materiality - A challenge for auditing research. Auditing: A Journal of Practice and Theory, 14, 176-187.
    • (1995) Auditing: A Journal of Practice and Theory , vol.14 , pp. 176-187
    • Edwards, W.1
  • 9
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    • (1985) The Accounting Review , vol.60 , pp. 387-406
    • Ham, J.1    Losell, D.2    Smieliauskus, W.3
  • 11
    • 0040506191 scopus 로고
    • Characteristics of errors in accounts receivable and inventory audits
    • Johnson, J., Leitch, R., & Neter, J. (1981). Characteristics of errors in accounts receivable and inventory audits. The Accounting Review, 56, 270-293.
    • (1981) The Accounting Review , vol.56 , pp. 270-293
    • Johnson, J.1    Leitch, R.2    Neter, J.3
  • 12
  • 13
    • 0001850070 scopus 로고
    • Error characteristics in audit populations: Their profile and relationship to environmental factors
    • Kreutzfeldt, R., & Wallace, W. (1986). Error characteristics in audit populations: Their profile and relationship to environmental factors. Auditing: A Journal of Practice and Theory, 6, 20-43.
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  • 14
    • 0040674078 scopus 로고
    • On the use of Bayesian statistics in the audit process
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    • (1995) Auditing: A Journal of Practice and Theory , vol.14 , pp. 188-192
    • Loebbecke, J.K.1
  • 16
    • 0040080511 scopus 로고
    • An empirical study of error characteristics in audit populations
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    • (1979) Journal of Accounting Research , Issue.SUPPLEMENT 1979 , pp. 72-102
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  • 17
    • 49649151167 scopus 로고
    • Comparison of Bayesian and regression approaches to the study of information processing in judgment
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  • 18
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  • 19
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    • (1991) The Accounting Review , vol.66 , pp. 333-346
    • Wurst, J.1    Neter, J.2    Godfrey, J.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.