Steekproeven bij administratieve contrôle *

Pieter de Wolff

Statistica Neerlandica, 1956, vol. 10, issue 1, 35-44

Abstract: The application of sampling in auditing. A sampling procedure is developped for the application in audit‐procedures of a very large number of entries. The procedures can only be applied in cases where fraud will lead to a booking of an entry at a too high amount; it consists of the following steps: 1. to check all bookings, surpassing an amount of x0 2. to take a sample of the other bookings, and to check the items of the sample. The size of the sample and the amount x0 have been chosen in such a way that, in case no fraud has been detected, the maximum amount of fraud committed does not — with a predetermined confidence coefficient — surpass a likewise predetermined amount.

Date: 1956
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