The Development of Bayesian Decision-Theoretic Concepts in Attribute Sampling.
综述了在审计中运用贝叶斯或决策理论框架进行属性抽样（合规性测试）的研究，展示了该领域现状并探讨了属性与变量抽样在贝叶斯框架下的联系。
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.