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| Author: | Sennetti, J. |
| Title: | On the incoherent use of evidence: why subjective Bayesian evidence is not held probative |
| Journal: | Auditing
1995 : FALL, VOL. 14:2, p. 193-199 |
| Index terms: | AUDITING BAYESIAN STATISTICS RESEARCH |
| Language: | eng |
| Abstract: | The Bayesian approach to evidence has been considered by auditing researchers, but it is still not common to auditing practice. Johnstone and Edwards supply new reasons for adopting the Bayesian framework, joining seasoned researchers in advocating that it be reconsidered. Even the current standards on planning detection risk seem to contain some features of a formal Bayesian framework (AICPA 1995, Au 350.48). |
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