Ex Post Sampling Risks and Decision Rule Choice in Substantive Testing.
指导审计师在抽样后选择统计决策规则，解释统计假设被违反时两种常用规则的事后风险差异，并基于样本证据（如错误模式）提出配对规则与估计量的建议。
Abstract In the present paper we provide guidance to the auditor in selecting a statistical decision rule ox post to sampling. While the professional literature has recognized that the two most widely used decision rules provide equivalent ex ante sampling risks, empirical research has shown that substantial risk differences can arise ex post to sampling when underlying statistical assumptions are violated. We explain how such violations can cause risk differences and provide suggestions for pairing decision rules with statistical estimators based upon an ex post analysis of the sample evidence (e.g., error pattern).