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Het verdelen van steekproeven over subpopulaties bij accountantscontroles
Author(s) -
KRIENS J.
Publication year - 1968
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.1467-9574.1960.tb00628.x
Subject(s) - minimax , mathematics , population , mistake , sample (material) , fraction (chemistry) , statistics , sampling (signal processing) , combinatorics , value (mathematics) , mathematical economics , demography , computer science , physics , law , chemistry , organic chemistry , filter (signal processing) , sociology , political science , computer vision , thermodynamics
Summary “Stratificationprocedures for a typical auditing problem”. During the past ten years, much experience was gained in The Netherlands in using random sampling methods for typical auditing problems. Especially, a method suggested by VAN. HEERDEN [2] turned out to be very fruitful. In this method a register of entries is considered to be a population of T guilders, if all entries total up to T guilders. The sample size n 0 is determined in such a way that the probability β not to find any mistake in the sample, if a fraction p 0 or more of T is incorrect, is smaller than a preassigned value β 0 . So n 0 should satisfy (l‐ p ) n0 ≤β 0 for p ≥ p 0 . A complication arises if it is not possible to postpone sampling until the whole population T is available. One then wants to take samples from a population which is growing up to T . Suppose one is going to take samples n i from e.g. r subpopulations Using the minimax procedure, it is shown, that in this case one should choose the sizes n i equal to ( T i / T ) n 0 . The minimax‐value of the probability not to find any incorrect guilder in the r samples, taken together is equal to β 0 .