Skip to main content
Fachgebiete
Automobil + Motoren Bauwesen + Immobilien Business IT + Informatik Elektrotechnik + Elektronik Energie + Nachhaltigkeit Finance + Banking Management + Führung Marketing + Vertrieb Maschinenbau + Werkstoffe Versicherung + Risiko
DE
EN
Bücher
Zeitschriften
Themenseiten
Organisationspsychologie Projektmanagement Marketing Smart Manufacturing
Weitere Formate
Podcasts Webinare Technik Webinare Wirtschaft Kongresse Veranstaltungskalender Awards
Jetzt Einzelzugang starten
Zugang für Unternehmen
Referenzkunden
SLX-Digitalkonferenz: Zukunftswerkstatt 2024

Mehr Umsatz mit Top-Kontakten

Am 7. Mai erfahren Sie, wie Vertriebsteams Leadgenerierung, Leadnurturing und Leadstrategien effizient steuern können.
Erweiterte Suche
Anmelden
nach oben
Erschienen in:
Calibration Weighting When Model and Calibration Variables Can Differ Kapitel lesen Erstes Kapitel lesen

2014 | OriginalPaper | Buchkapitel

Comparing the Efficiency of Sample Plans for Symmetric and Non-symmetric Distributions in Auditing

verfasst von : Paola M. Chiodini, Mariangela Zenga

Erschienen in: Contributions to Sampling Statistics

Verlag: Springer International Publishing

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

The aim of the sampling in auditing fields is to produce an upper confidence limits for mean or totals of unobserved mistakes on the observed values accounts (called book values) that are highly positively skewed. In the main auditing scenarios, it is possible to meet populations with a relatively large number of small accounts combined with high rate of mistakes, that means diffused low errors, or populations with a relatively large number of accounts combined with a small rate of mistakes, that means rare high errors. It seems interesting to evaluate whether the sampling method in relation to the different distribution shape of the population is able to distinguish the pure random error from the systematic error. In this work we will compare, by simulation, the mostly used audit sampling methods for different distribution shapes for book values with different hypothesis on the presence of the errors on the book values population.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Jetzt informieren
Vorheriges Kapitel Responsive Design for Economic Data in Mixed-Mode Panels
Nächstes Kapitel Implementing the First ISTAT Survey of Homeless Population by Indirect Sampling and Weight Sharing Method
Fußnoten
1
The selection procedure for both sampling methods was the systematic procedure (Modow 1949).
 
Literatur
American Institute of Certified Public Accountants (AICPA): Audit Guide: Audit Sampling. AICPA, New York (2008)
Anderson, R.J., Teitlebaum, A.D.: Dollar-unit Sampling. Canadian Chartered Accountant, pp. 30–39 (April, 1973)
Arens, A.A., Loebbecke, J.K.: Applications of Statistical Sampling to Auditing. Prentice-Hall, Englewood Cliffs (1981)
Beck, P.J.: A critical analysis of the regression estimator in audit sampling. J. Account. Res. 18, 16–37 (1980)CrossRef
Bickel, P.J.: Inference and auditing: The stringer bound. Int. Stat. Rev. 60(2), 197–209 (1992)CrossRefMATH
Dworin, L., Grimlund, R.A.: Dollar unit sampling for accounts receivables and inventory. Account. Rev. 59, 218–241 (1984)
Dworin, L., Grimlund, R.A.: Dollar-unit sampling: A comparison of the quasi-Bayesian and moment bounds. Account. Rev. 61(1), 36–58 (1986)
Felix, W.L., Jr., Leslie, D.A. Neter, J.: University of Georgia Center for Audit Research Monetary-Unit Sampling Conference, 24 March 1981. Auditing J. Pract. Theory 1(2), 92–103 (1981)
Fienberg, S.E, Neter, J., Leitch, R.A.: Estimating the total overstatement error in accounting population. J. Am. Stat. Assoc. 72(358), 295–302 (1977)CrossRef
Financial Accounting Standards Board (FASB): Statement of Financial Accounting Concepts No. 2 (SFAC2 - Qualitative Characteristics of Accounting Information). Stamford, Conn.: FASB (1980)
Goodfellow, J.L., Loebbecke, J.K., Neter, J.: Some perspectives on CAV sampling plans. Part I CA Magazine, October, pp. 23–30; Part II CA Magazine, November, pp. 46–53 (1974)
Grimlund, R.A., Felix, D.W., Jr.: Simulation evidence and analysis of alternative methods of evaluating dollar-unit samples. Account. Rev. 62(3), 455–480 (1987)
Ham, J., Losell, D., Smieliauskas, W.: An empirical study of error characteristics in accounting populations. Account. Rev. 60(3), 387–406 (1985)
Hansen, M.H., Hurwitz, W.N.: On the theory of sampling from finite populations. Ann. Math. Stat. 14, 332–362 (1943)CrossRefMathSciNet
Horgan, J.M.: The moment bound with unrestricted random, cell and sieve sampling of monetary units. J. Account. Bus. Res. 26(3), 215–223 (1996)CrossRef
Horvitz, D.G., Thompson, D.J.: A generalization of sampling without replacement from a finite universe. J. Am. Stat. Assoc. 47, 663–685 (1952)CrossRefMATHMathSciNet
Howard, R.C.: A combined bound for errors in auditing based on Hoeffding’s inequality and bootstrap. J. Bus. Econ. Stat. Am. Stat. Assoc. 12(4), 437–448 (1994)
Johnson, J.R., Leitch, R.A., Neter, J.: Characteristics of errors in accounts receivables and inventory audits. Account. Rev. 58, 270–293 (1981)
Kaplan, R.S.: Statistical sampling in auditing with auxiliary information estimators. J. Account. Res. 11(2), 238–258 (1973)CrossRef
Kaplan, R.S.: Sample size computations for dollar-unit sampling. J. Account. Res. 13(3), 126–133 (1975)CrossRef
Kvanli, A.H., Shen, Y.K., Deng, L.Y.: Construction of confidence intervals for the mean of a population containing many zero values. J. Bus. Econ. Stat. Am. Stat. Assoc. 16(3), 362–368 (1998)
Leitch, R.A., Neter, J., Plante, R., Sinha, P.: Modified multinomial bounds for larger number of errors in audits. Account. Rev. 57(2), 384–400 (1982)
Leslie, D.A., Teitlebaum, A.D., Anderson, R.J.: Dollar-Unit Sampling - A Practical Guide for Auditors. Pitman, London (1979)
Modow, W.G.: On the theory of systematic sampling. Ann. Math. Stat. 20, 333–354 (1949)CrossRef
Neter, J., Loebbecke, J.K.: Behaviour of Major Statistical Estimators in Sampling Accounting Population - An Empirical Study. AICP, New York (1975)
Neter, J., Loebbecke, J.K.: On the behavior of statistical estimators when sampling accounting populations. J. Am. Stat. Assoc. 72(359), 501–507 (1977)CrossRef
Neter, J., Johnson, J.R., Leitch, R.A.: Characteristics of dollar-unit taints and error rates in accounts receivables and inventory. Account. Rev. 60, 488–499 (1985)
Pap, G., van Zuijlen, M.C.A.: On the asymptotic behaviour of the stringer bound. Stat. Neerl. 50(3), 367–389 (1996)CrossRefMATH
Plante, R., Neter, J., Leitch, R.A.: Comparative performance of the multinomial, cell and stringer bound. Auditing J. Pract. Theory 5, 40–56 (1985)
Ramage, J.G., Kreieger, A.M., Spero, L.L.: An empirical study of error characteristics in audit populations. J. Account. Res. 17(Suppl.), 72–102 (1979)
Reneau, J.H.: CAV bounds in dollar unit sampling: some simulation results. Account. Rev. 53(3), 669–680 (1978)
Rohrbach, K.J.: Variance augmentation to achieve nominal coverage probability in sampling from audit populations. Auditing J. Pract. Theory 12(2), 79–97 (1993)
Smieliauskas, W.: Control of sampling risks in auditing. Contemp. Account. Res. 3(1), 102–124 (1986)CrossRef
Smith, T.M.F.: Statistical sampling in: Auditing: A Statistician’s viewpoint. Statistician 28(4), 267–280 (1979)CrossRef
Stringer, K.W.: Practical aspects of statistical sampling in auditing. In: Proceedings of the Business and Economics Statistics Section, pp. 405–411. ASA (1963)
Swinamer, K., Lesperance, M.L., Will, H.: Optimal bounds used in dollar unit sampling: A comparison of reliability and efficiency. Communications in Statistics - Simulation and Computation, 33 (1), pp. 109–143 (2004)CrossRefMATHMathSciNet
Tsui, K.W., Matsumura, E.M., Tsui, K.L.: Multinomial-Dirichlet bounds for dollar-unit sampling in auditing. Account. Rev. 60(1), 76–97 (1985)
Wurst, J., Neter, J., Godfrey, J.: Comparison of sieve sampling with random and cell sampling of monetary units. Statistician 11(2), 235–249 (1989)CrossRef
Metadaten
Titel
Comparing the Efficiency of Sample Plans for Symmetric and Non-symmetric Distributions in Auditing
verfasst von
Paola M. Chiodini
Mariangela Zenga
Copyright-Jahr
2014
Buch
Contributions to Sampling Statistics

Print ISBN: 978-3-319-05319-6

Electronic ISBN: 978-3-319-05320-2

Copyright-Jahr: 2014

DOI
https://doi.org/10.1007/978-3-319-05320-2_7