A Note on a Variable Error Rate Model in Compliance Testing.
讨论了内部控制合规性测试的另一种模型，传统二项模型假设错误率恒定，而负二项模型允许错误率变化，使用二项模型会增加审计师过度依赖的风险。
Abstract Discusses an alternate model for compliance testing of internal control systems. Traditional approach based on the binomial model that assumes error rate is constant for internal control procedures; Development of negative binomial model that accommodates this variability; Use of binomial model that increases the risk of overreliance for the auditor.