 Het verdelen van steekproeven over subpopulaties bij accountantscontrolesJ. Kriens Statistica Neerlandica, 1968, vol. 22, issue 3, 151-157 Abstract: Summary “Stratificationprocedures for a typical auditing problem”. During the past ten years, much experience was gained in The Netherlands in using random sampling methods for typical auditing problems. Especially, a method suggested by VAN. HEERDEN [2] turned out to be very fruitful. In this method a register of entries is considered to be a population of T guilders, if all entries total up to T guilders. The sample size n0 is determined in such a way that the probability β not to find any mistake in the sample, if a fraction p0 or more of T is incorrect, is smaller than a preassigned value β0. So n0 should satisfy (l‐p)n0≤β0 for p≥p0. A complication arises if it is not possible to postpone sampling until the whole population T is available. One then wants to take samples from a population which is growing up to T. Suppose one is going to take samples ni from e.g. r subpopulations Using the minimax procedure, it is shown, that in this case one should choose the sizes ni equal to (Ti/T)n0. The minimax‐value of the probability not to find any incorrect guilder in the r samples, taken together is equal to β0. Date: 1968 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:bla:stanee:v:22:y:1968:i:3:p:151-157 Ordering information: This journal article can be ordered from Access Statistics for this article Statistica Neerlandica is currently edited by Miroslav Ristic, Marijtje van Duijn and Nan van Geloven More articles in Statistica Neerlandica from Netherlands Society for Statistics and Operations Research |
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