Statistical Models and Analysis in Auditing: Panel on Nonstandard Mixtures of Distributions
Statistical Science · 1989
This report is a study of statistical models and methods for analyzing nonstandard mixtures of distributions in auditing. It was prepared by the Committee on Applied and Theoretical Statistics of the Board on Mathematical Sciences, National Research Council, through its Panel on Nonstandard Mixtures of Distributions. A comprehensive survey of the various methodologies that have been provided in the literature is presented, together with numerical examples. A detailed annotated bibliography of statistical practice in auditing is included.