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Keywords: substantive testing
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Journal Articles
The Bayesian Approach to Audit Evidence: Quantifying Statistical Evidence Using the Bayes Factor
Available to Purchase
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 55–71.
Published: 01 February 2025
... to audit practice ( Beck, Solomon, and Tomassini 1985 ; Hubbard and Lindsay 2008 ; Johnstone 1986 , 1990 ; Kim, Ahmed, and Ji 2018 ; Kinney 1975 ; Scott 1973 ). audit evidence analytical procedures Bayes factor substantive testing Because the auditing standards state that audit evidence...
