A Mixed Model for Double Checking Fallible Auditors

DOI10.1080/03610920600920495MaRDI QIDQ3424191zbMATH OpenOpenAlexFDO

Authors V. M. Raats, J. J. A. Moors, B. B. Van Der Genugten

Publication date 15 February 2007

Published in Communications in Statistics: Theory and Methods (Search for Journal in Brave)

Full work available at URL https://pure.uvt.nl/ws/files/628787/82.pdf

zbMATH Keywords

auditclassification probabilitiesconditional regressioninspection errorsmaximum likelihoodmixed distributionmonotone missing data

Mathematics Subject Classification ID

Point estimation (62F10) Linear inference, regression (62J99) Applications of statistics (62P99)

Recommendations

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Cites work

• A Double Sampling Scheme for Estimating from Misclassified Multinomial Data with Applications to Sampling Inspection
• A General Model for Repeated Audit Controls Using Monotone Subsampling
• A Two-Phase Sampling Scheme with Applications to Auditing or Sed Quis Custodiet Ipsos Custodes?
• Estimation of rare errors using expert judgement
• Multivariate Correlation Models with Mixed Discrete and Continuous Variables
• Multivariate regression with consecutively added dependent variables
• On sampling and the estimation of rare errors
• Repeated audit controls

Cited in

(5)

• Accounting for Data Errors Discovered from an Audit in Multiple Linear Regression
• A probability tree model of audit quality
• Repeated audit controls
• Compliance with Endogenous Audit Probabilities
• Analysing the Independence Hypothesis in Models for Rare Errors: An Application to Auditing

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