  We propose a simple common framework for Risk-Limiting and Bayesian (polling)
audits for two-candidate plurality elections. Using it, we derive an expression
for the general Bayesian audit; in particular, we do not restrict the prior to
a beta distribution. We observe that the decision rule for the Bayesian audit
is a simple comparison test, which enables the use of pre-computation---without
simulations---and greatly increases the computational efficiency of the audit.
Our main contribution is a general form for an audit that is both Bayesian and
risk-limiting: the {\em Bayesian Risk-Limiting Audit}, which enables the use of
a Bayesian approach to explore more efficient Risk-Limiting Audits.
