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Photo du rédacteurHélène Dufour

A Bayesian Audit Assurance Model Incorporating Monetary Unit Sampling

The modern auditing process aligns with Bayesian methods, enabling auditors to use tools and techniques for targeted audit procedures and assurance modeling. This approach integrates sampling results and supports intuitive, easy-to-implement models for field use. The model generalizes the audit risk model, applying Bayesian techniques and the Stringer posterior.


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