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Jurnal

Auditing (A307)

Keyword

monetary-unit sampling; probability-proportional-to-size; substantive testing; accounting populations; audit sampling.

Pengarang

  1. Lucas A. Hoogduin
  2. Thomas W. Hall
  3. Jeffrey J. Tsay

    Subject

    ACCOUNTING

    [Abstrak]






     Widely
    used probability-proportional-to-size _PPS_ selection methods are not well
    adapted to circumstances requiring sample augmentation. Limitations include:
    _1_ an inability to augment selections while maintaining PPS properties, _2_ a
    failure to recognize changes in census stratum membership which result from
    sample augmentation, and _3_ imprecise control over line item sample size. This
    paper presents a new method of PPS selection, a modified version of sieve
    sampling which overcomes these limitations. Simulations indicate the new method
    effectively maintains sampling stratum PPS properties in single- and
    multi-stage samples, appropriately recognizes changes in census stratum
    membership which result from sample augmentation, and provides precise control over
    line item sample sizes. In single-stage applications the method provides
    reliable control of sampling risk over varied tainting levels and error
    bunching patterns. Tightness and efficiency measures are comparable to
    randomized systematic sampling and superior to sieve sampling.



     


     

    Periode

    Vol 29, Nomor 01 CD, Tahun 2010

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