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Keywords: Audit strategy
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Journal Articles
Journal:
Grey Systems: Theory and Application
Grey Systems: Theory and Application (2011) 1 (3): 216–227.
Published: 20 October 2011
...Wei Chen; Ulrich Menzefricke; Wally J. Smieliauskas Purpose The purpose of this paper is to summarize a simulation study that analyzed the performance of Bayesian audit strategies in a novel fashion – dynamically and with varying sample sizes depending on the extent of an auditor's prior...
