On sample size allocation in auditing*

Ulrich Menzefricke and Wally Smieliauskas

Contemporary Accounting Research, 1988, vol. 4, issue 2, 314-336

Abstract: Abstract. Scott (1973) suggested a model for sample size allocation in auditing which uses as a criterion the minimization of costs of misestimation and sampling costs. We extend his model by incorporating the binomial†normal model for errors of Menzefricke and Smieliauskas (1984). Résumé. Scott (1973) a proposé un modèle de répartition des tailles d'échantillon, en vérification, dont le critère est la minimisation des coûts attribuables aux estimations erronées et des coûts d'échantillonnage. Les auteurs élargissent ce modèle en y incorporant le modèle binomial†normal pour les erreurs de Menzefricke et Smieliauskas (1984).

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:wly:coacre:v:4:y:1988:i:2:p:314-336

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