search query: @author Woodhead, A. D. / total: 1
reference: 1 / 1
« previous | next »
Author: | Woodhead, A. D. Dixon, R. Skerratt, L. C. L. |
Title: | The impact of false rejection risk on posterior audit risk measurement |
Journal: | International Journal of Auditing
2001 : MAR, VOL. 5:1, p. 21-32 |
Index terms: | AUDITING RISK MEASUREMENT |
Freeterms: | FALSE REJECTION RISK |
Language: | eng |
Abstract: | This paper investigates false rejection risk, analysing the a priori relationship between the risk of false rejection and the more common risk of false acceptance, of an account balance by a substantive test. The paper uses probability theory to specify the relationship between these two risks and thus generate a model of posterior audit risk. |
« previous | next »
SCIMA