CAV Bounds in Dollar Unit Sampling: Some Simulation Results

This article presents the results of a simulation designed to examine the behavior of five procedures for computing a combined attributes and variables bound from a dollar unit sample. The behavior of five computational methods is simulated for three population error direction conditions, seven erro...

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Veröffentlicht in:	The Accounting review 1978-07, Vol.53 (3), p.669-680
1. Verfasser:	Reneau, J. Hal
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Audit objectives Auditing procedures Confidence interval Error rates Errors Estimate reliability Estimation methods Estimators Financial audits Population estimates Population size Random sampling Sample size Sampling Sampling techniques Simulation Statistical methods Variables
Online-Zugang:	Volltext
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