search query: @indexterm Error estimation / total: 18
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| Author: | Tuttle, B. |
| Title: | Using base rate frequency perceptions to diagnose financial statement error causes |
| Journal: | Auditing
1996 : SPRING, VOL. 15:1, p. 104-121 |
| Index terms: | ERROR ESTIMATION AUDITORS ECONOMICS |
| Language: | eng |
| Abstract: | There are many situations during diagnostic reasoning in the audit process in which it is more appropriate to consider frequency information related to narrow subpopulations of errors rather than more general base rates. In terms of this paper, a population refers to errors encountered with a particular type of client (i.e., manufacturing) and subpopulation refers to a subset of the population. This study investigates whether auditors use frequency perceptions appropriate to the relevant subpopulation of errors when diagnosing financial statement errors. |
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