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Autor
Janusz Bartłomiej (TAURON Polska Energia S.A)
Tytuł
Application of the Strategy Combining Monetary Unit Sampling and a Horvitz-Thompson Estimator of Error Amount in Auditing - Results of a Simulation Study
Źródło
Statistics in Transition, 2019, vol. 20, nr 2, s. 85-106, rys., tab., bibliogr. s. 104-106
Słowa kluczowe
Badanie audytorskie, Estymatory, Błędy pomiarowe
Audit research, Estimators, Measuring errors
Uwagi
summ.
Abstrakt
Auditors need information on the performance of different statistical methods when applied to audit populations. The aim of the study was to examine the reliability and efficiency of a strategy combining systematic Monetary Unit Sampling and confidence intervals for the total error based on the Horvitz-Thompson estimator with normality assumption. This strategy is a possible alternative for testing audit populations with high error rates. Using real and simulated data sets, for the majority of populations, the interval coverage rate was lower than the assumed confidence level. In most cases confidence intervals were too wide to be of practical use to auditors. Confidence intervals tended to become wider as the observed error rate increased. Tests disclosed the distribution of the Horvitz-Thompson estimator was not normal. A detailed analysis of the distributions of the error amount in the examined real audit populations is also given. (original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka SGH im. Profesora Andrzeja Grodka
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Pełny tekst
Pokaż
Bibliografia
Pokaż
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Cytowane przez
Pokaż
ISSN
1234-7655
Język
eng
URI / DOI
http://dx.doi.org/10.21307/stattrans-2019-016
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