Article : texte imprimé

Efficient committed budget for implementing target audit probability for many inspectees

Andrew Yim, Auteur |

Dans Management science (Vol. 55 N° 12, Décembre 2009)

Strategic models of auditor-inspectee interaction have neglected implementation details in multiple-inspectee settings. With multiple inspectees, the target audit probability derived from the standard analysis can be implemented with sampling pl[...]

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