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1 Modelos baysianos de inferência, modelos estatísticos, sequenciais, em
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h Mautz, R. (1959), “Evidence, Judgment and the auditors opinion“, A âncora pode ser baseada na experiência, num cálculo inicial, ou
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/ Mautz, R. (1975), “Some observation on auditing research”, Jour- 4 Por exemplo: o limite da materialidade.
5
s nal of Accountancy, October. Julgamentos quanto à materialidade, amostragem, risco inerente, etc.
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