A list-sequential sampling scheme with applications in financial auditing

DOI10.1093/IMAMAN/14.1.31MaRDI QIDQ4811563zbMATH OpenOpenAlexFDO

Authors Jane M. Horgan

Publication date 6 September 2004

Published in IMA Journal of Management Mathematics (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1093/imaman/14.1.31

zbMATH Keywords

cell and moment boundseffective sample sizemonetary-unit selectionprobability proportional to sizerelative efficiencyStringer

Mathematics Subject Classification ID

Applications of statistics to actuarial sciences and financial mathematics (62P05) Applications of statistics (62P99)

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• Monetary unit sampling: A belief-function implementation for audit and accounting applications
• A Mixed Model for Double Checking Fallible Auditors
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