{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,8,2]],"date-time":"2025-08-02T17:56:34Z","timestamp":1754157394792,"version":"3.41.2"},"reference-count":13,"publisher":"Emerald","issue":"3","license":[{"start":{"date-parts":[[2011,10,20]],"date-time":"2011-10-20T00:00:00Z","timestamp":1319068800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2011,10,20]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>The purpose of this paper is to summarize a simulation study that analyzed the performance of Bayesian audit strategies in a novel fashion \u2013 dynamically and with varying sample sizes depending on the extent of an auditor's prior information.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>The prior information for the Bayesian strategies arises from a set of control tests that are evaluated making use of reliability theory. The entire audit strategy is simulated under systematically different control reliabilities and related amounts of total misstatements in an accounting population.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>The major finding is that robust Bayesian audit strategies that have recently been developed in auditing research are more sensitive to non\u2010sampling errors than existing strategies of audit practice.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Practical implications<\/jats:title><jats:p>The authors find that there are differential effects of sampling error vs non\u2010sampling error on the Bayesian strategies and that controls testing does not need to be extensive to get full internal control reliance.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>The paper adds to existing research by examining the performance of various Bayesian audit strategies under more realistic audit conditions of sampling and non\u2010sampling uncertainty.<\/jats:p><\/jats:sec>","DOI":"10.1108\/20439371111181224","type":"journal-article","created":{"date-parts":[[2011,11,12]],"date-time":"2011-11-12T07:03:16Z","timestamp":1321081396000},"page":"216-227","source":"Crossref","is-referenced-by-count":1,"title":["Dynamic analysis of Bayesian audit strategies with tests of controls and reliability modeling"],"prefix":"10.1108","volume":"1","author":[{"given":"Wei","family":"Chen","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Ulrich","family":"Menzefricke","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Wally J.","family":"Smieliauskas","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"140","reference":[{"key":"key2022032020143143200_b1","unstructured":"AICPA (2008a), Audit Sampling, American Institute of Certified Public Accountants, New York, NY."},{"key":"key2022032020143143200_b2","unstructured":"AICPA (2008b), Codification of Statements on Auditing Standards No. 1\u2010111, American Institute of Certified Public Accountants, New York, NY."},{"key":"key2022032020143143200_b3","unstructured":"Felix, W.L. 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