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Author(s) -
Wolff P.
Publication year - 1956
Publication title -
statistica neerlandica
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.52
H-Index - 39
eISSN - 1467-9574
pISSN - 0039-0402
DOI - 10.1111/j.1467-9574.1956.tb00004.x
Subject(s) - sample (material) , audit , sampling (signal processing) , computer science , statistics , operations research , business , accounting , mathematics , telecommunications , detector , physics , thermodynamics
Summary The application of sampling in auditing. A sampling procedure is developped for the application in audit‐procedures of a very large number of entries. The procedures can only be applied in cases where fraud will lead to a booking of an entry at a too high amount; it consists of the following steps: 1. to check all bookings, surpassing an amount of x 0 2. to take a sample of the other bookings, and to check the items of the sample. The size of the sample and the amount x 0 have been chosen in such a way that, in case no fraud has been detected, the maximum amount of fraud committed does not — with a predetermined confidence coefficient — surpass a likewise predetermined amount.