Comparative Performance of Two Muitinomial-Based Methods for Obtaining Lower Bounds on the Total Overstatement Error in Accounting Populations
两种基于多项分布的会计总体高估误差总额下界方法的性能比较
Accurately estimating a lower bound on the total overstatement error in an accounting population is important in many audit decision situations. This article reports the results of a simulation study of three lower-bound estimation procedures based on a multinomial model with a dollar-unit sampling scheme. The ability of each procedure to attain a specified confidence level is assessed with respect to changes in error rate and random sampling method. The simulation study…