What question did this study set out to answer?

This paper surveys research linking Bayesian frameworks with attribute sampling and compliance testing in auditing.

June 15, 2026

The Development of Bayesian Decision-Theoretic Concepts in Attribute Sampling.

Key Points

This paper surveys research linking Bayesian frameworks with attribute sampling and compliance testing in auditing.
Reviewed literature on Bayesian decision-theoretic methods in auditing contexts.
Examined applications of attribute sampling and compliance testing using Bayesian approaches.
Explored connections between attribute and variable sampling in audits.
Identified various applications of Bayesian decision-making in attribute sampling.
Showed a linkage between attribute sampling and variable sampling methodologies in auditing.
Summarized the current state of research indicating advancements in decision-theoretic applications.

Abstract

Abstract Researchers who have attempted to relate quantitative and nonquantitative information in an audit have turned in increasing numbers to a Bayesian or decision-theoretic framework. The present paper presents a survey of the research which has utilized this framework in an attribute sampling or compliance testing context. Applications to attribute sampling are presented as well as attempts to model that part of the audit process. The paper shows the current status of the research in this area and explores the linkage which exists between attribute and variables sampling in a Bayesian context.

Mark Helpful

Bookmark

Relay