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A Decision-Theory Approach to the Sampling Problem in Auditing · Study

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ArticleA Decision-Theory Approach to the Sampling Problem in Auditing

William R. Kinney1975

Article1975

A Decision-Theory Approach to the Sampling Problem in Auditing

William R. Kinney

65 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Survey Sampling and Estimation Techniques

Abstract

Auditing, Sampling plan, Materiality, Dollar-Value sampling

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1995Strategic Dependence and Inherent Risk Assessments.1985Subjective Prior Probability Distributions and Audit Risk 1993AUDITOR CHOICE AND AUDIT FEE DETERMINANTS 1993Strategic Sample Size Choice in Auditing 2003Materiality Uncertainty and Earnings Misstatement 1992The Sequencing of Audit Evidence: Its Impact on the Extent of Audit Testing and Report Formulation 1977A Sampling Model for Audit Tests of Composite Accounts 2013Field Data on Accounting Error Rates and Audit Sampling

Details

Year1975

Typearticle

Published1975-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations65

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2307/2490651

openalex_workW2332097170

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