| Article ID: | iaor2004470 |
| Country: | Cuba |
| Volume: | 24 |
| Issue: | 1 |
| Start Page Number: | 76 |
| End Page Number: | 85 |
| Publication Date: | Jan 2003 |
| Journal: | Revista de Investigacin Operacional |
| Authors: | Bouza Carlos N. |
| Keywords: | auditing, accounting |
Commonly audit risks are studied by using a sample of items from an account. The estimate of the Total Auditing Error is the objective of the inquiry. An Eclectic Bayesian approach is used as an alternative to popular methods as Dollar Unit Sampling. Jacknife is used for computing the standard deviation of one of the predictors. The procedures are evaluated through Monte Carlo experiments.