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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)
    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 ...