A Quasi-Bayesian Audit Risk Model for Dollar Unit Sampling: A Comment.
评论了McCray对DH&S准贝叶斯审计风险模型的批评，指出其缺乏依据且未证明自身方法更优，适合关注审计风险建模的学者和从业者。
Abstract The article presents information on the Quasi-Bayesian audit risk model for dollar unit sampling. The auditor's objective is to limit, to a reasonably low level, the risk that a material error will remain undetected in financial statements that he has examined. DH&S has a formalized approach to combining subjective and objective probabilities that, we believe, accomplishes that objective. A personal correspondence to the chairman of the statistical sampling, J.H. McCray is proposing a different approach to combining these probabilities, which also may accomplish the auditor's objective. However, McCray's article provides no basis for his assertion of serious deficiencies in the DH&S method of combining subjective and objective probabilities. Furthermore, it offers no evidence to demonstrate that the described McCray method is better than any other approach to assessing or combining probabilities. The value of audit risk modeling is recognized and have been an innovator and a primary user of such techniques since the early 1960's. Its believed that the model is among the most advanced currently used by auditing practitioners and we welcome academic research that may provide enhancements.