Model ryzyka badania sprawozdania finansowego w ramach teorii Dempstera-Shafera
Audit risk model based on Dempster-Shafer theory

Summary/Abstract: The appropriate choice of audit risk model is crucial to audit’s planning and executing and provides its high efficiency and effectiveness. In this paper three alternative models of audit risk are presented, including the belief-based model. The basic differences between the proba-bility-based model and belief-based model are shown here, emphasis on advantages of the lat-ter. Moreover, in the article it is shown how to derive the formula for audit risk using the Dempster’s rule. This part is preceded by the general description of the Dempster-Shafer theory key words used in this paper.

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