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审计中筛式抽样的效率AI 解读

Dollar-unit sampling is a popular method for sampling accounts by auditors. In this article, we analyze and compare two methods of obtaining dollar-unit samples, simple random sampling and sieve sampling. Two methods of assigning errors to the dollar units in the population are considered. For a variety of study populations based on actual accounting populations, it is found that sieve sampling, with either error assignment method, produces a more precise point estimator…

库存成本估计中的模型分层AI 解读

This article describes a method for developing an efficiently stratified sampling design for a generalized difference estimator, using a superpopulation model. The effectiveness of model-based stratification is compared to several conventional designs, using a data base from a complete audit of an inventory of 8,069 items. In this application, model-based designs reduce the required sample size from 9% to 40%, compared to the conventional designs.