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  • On maximum entropy priors and a most likely likelihood in auditing 

    Hernández Bastida, Agustín; Martel Escobar, Mª del Carmen; Vázquez Polo, Francisco J. (Institut d'Estadística de Catalunya, 1998)
    Article
    Open Access
    There are two basic questions auditors and accountants must consider when developing test and estimation applications using Bayes' Theorem: What prior probability function should be used and what likelihood function should ...