{"title":"双重检查审计员:贝叶斯方法","authors":"V. M. Raats, J. J. A. Moors","doi":"10.1111/1467-9884.00364","DOIUrl":null,"url":null,"abstract":"<p><b>Summary.</b> The paper discusses the problem of a fallible auditor who may classify incorrect values as ‘correct’, or vice versa. To detect these mistakes, a sample of the auditor's classifications is checked again, now by an infallible expert. From the classifications of both the auditor and the expert the error rate in the population is estimated. We show that classical confidence intervals for the error rate are of limited practical use. Instead, we propose and implement a Bayesian approach.</p>","PeriodicalId":100846,"journal":{"name":"Journal of the Royal Statistical Society: Series D (The Statistician)","volume":"52 3","pages":"351-365"},"PeriodicalIF":0.0000,"publicationDate":"2003-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1467-9884.00364","citationCount":"31","resultStr":"{\"title\":\"Double-checking auditors: a Bayesian approach\",\"authors\":\"V. M. Raats, J. J. A. Moors\",\"doi\":\"10.1111/1467-9884.00364\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p><b>Summary.</b> The paper discusses the problem of a fallible auditor who may classify incorrect values as ‘correct’, or vice versa. To detect these mistakes, a sample of the auditor's classifications is checked again, now by an infallible expert. From the classifications of both the auditor and the expert the error rate in the population is estimated. We show that classical confidence intervals for the error rate are of limited practical use. Instead, we propose and implement a Bayesian approach.</p>\",\"PeriodicalId\":100846,\"journal\":{\"name\":\"Journal of the Royal Statistical Society: Series D (The Statistician)\",\"volume\":\"52 3\",\"pages\":\"351-365\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2003-08-21\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1111/1467-9884.00364\",\"citationCount\":\"31\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of the Royal Statistical Society: Series D (The Statistician)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/1467-9884.00364\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of the Royal Statistical Society: Series D (The Statistician)","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/1467-9884.00364","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Summary. The paper discusses the problem of a fallible auditor who may classify incorrect values as ‘correct’, or vice versa. To detect these mistakes, a sample of the auditor's classifications is checked again, now by an infallible expert. From the classifications of both the auditor and the expert the error rate in the population is estimated. We show that classical confidence intervals for the error rate are of limited practical use. Instead, we propose and implement a Bayesian approach.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
