Raats, V.M.; Moors, J.J.A.; van der Genugten, B.B. - Tilburg University, Center for Economic Research - 2004
The paper discusses the problem of a fallible auditor who assesses the values of sampled records, but may make mistakes.To detect these mistakes, a subsample of the checked elements is checked again, now by an infallible expert. We propose a model for this kind of double check, which takes into...