integrating statistical and non-statistical audit evidence in attribute sampling using belief functions（积分统计和非统计性在使用信念函数属性抽样审计证据）.pdfVIP

Auditing: A Journal of Practice and Theory , Vol. 19, No. 1, Spring 2000, pp. 145- 155. Integrating Statistical and Non-Statistical Audit Evidence in Attribute Sampling Using Belief Functions Peter R. Gillett Associate Professor Accounting and Information Systems Area Faculty of Management Rutgers University-Newark Newark, NJ 07102- 1895 Rajendra P. Srivastava Ernst Young Professor Ernst Young Center for Auditing Research and Advanced Technology Division of Accounting and Information Systems School of Business, The University of Kansas Lawrence, Kansas 66045 Integrating Statistical and Non-Statistical Audit Evidence in Attribute Sampling Using Belief Functions ABSTRACT The main purpose of this article is to show how one can integrate statistical evidence from attribute sampling with non-statistical evidence within the Dempster-Shafer belief function framework. In particular, the article shows: (1) how to determine the sample size in attribute sampling to obtain a desired level of belief that the true attribute occurrence rate of the population lies in a given interval; (2) what level of belief is obtained for a specified interval given the sample result; and (3) how to integrate non-statistical evidence with the statistical evidence arising from the attribute sampling. These issues are important to the auditor and therefore we use auditing examples to illustrate the process. As intuitively expected, we find that the sample size