On the Use of Bayesian Statistics in the Audit Process.
探讨了在财务报表审计中如何应用贝叶斯统计方法，对比经典假设检验，分析审计师决策过程的本质及统计抽样在实质性测试中的实际使用程度。
Abstract Presents the author's contribution to the use of classical hypothesis testing during audits of financial statements. Nature of the auditor's decision process; Extent at which auditors actually use statistical sampling in substantive tests; Addressing the use of statistical methods as a philosophical issue; Efficiency in Bayesian approach.