Normal Form Decision Theory Development of the Audit Sampling Model.
将Kinney的扩展型审计抽样决策模型转化为规范型表示，明确审计策略中的alpha和beta，给出损失公式并展示错误决策风险与抽样成本的权衡，提出用解图寻找最优alpha和beta的方法。
Abstract Kinney has developed a decision theory audit sampling model, which he presents in the extensive form. This paper models the decision problem with a normal form representation that is mathematically equivalent to the extensive form, yet is more clearly related to conventional approaches. The normal form specifies audit strategies in terms of alpha and beta as defined by Elliott and Rogers. An explicit loss formula is obtained; this formula clearly exhibits the tradeoffs between risks of wrong decisions and sampling costs. A method using a solution chart to find the optimum (minimum cost) alpha and beta is presented. The normal form development enhances the clarity, power, and applicability of the decision theory approach to audit sampling.