What question did this study set out to answer?

This article aims to explore how regression analysis and Bayesian methods can enhance auditor efficiency in sample selection.

Regression Analysis as a Means of Determining Audit Sample Size.

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This article demonstrates how regression analysis helps auditors select accounts for investigation, suggesting improved outcomes.

This article aims to explore how regression analysis and Bayesian methods can enhance auditor efficiency in sample selection.
Discusses the role of regression analysis in auditing processes.
Explores Bayesian statistical procedures tailored for selecting audit accounts.
Examines the application of statistical sampling in reviewing financial data.
Regression analysis provides systematic guidance for auditors in account selection.
Bayesian procedures improve the accuracy of determining which accounts warrant detailed examination.

Deaken et al. (1974) studied this question.

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