The Bayesian approach to audit evidence : quantifying statistical evidence using the bayes factor
| Year of publication: |
2024
|
|---|---|
| Authors: | Derks, Koen ; Swart, Jacques de ; Wagenmakers, Eric-Jan ; Wetzels, Ruud |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 44.2025, 1, p. 55-71
|
| Subject: | audit evidence | analytical procedures | Bayes factor | substantive testing | Bayes-Statistik | Bayesian inference | Wirtschaftsprüfung | Financial audit | Statistische Methodenlehre | Statistical theory | Theorie | Theory |
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