Using past experience to optimize audit sampling design-Reference-Cited by-同舟云学术

Using past experience to optimize audit sampling design

Published:2016-08-31 Issue:2 Volume:49 Page:435-462
ISSN:0924-865X
Container-title:Review of Quantitative Finance and Accounting
language:en
Short-container-title:Rev Quant Finan Acc

Author:

Marazzi Alfio,Tillé Yves

Publisher

Springer Science and Business Media LLC

Subject

Finance,General Business, Management and Accounting,Accounting

Link

http://link.springer.com/article/10.1007/s11156-016-0596-7/fulltext.html

Reference32 articles.

1. AAMAS (2009) National health care billing audit guidelines. Technical report, The American Association of Medical Audit Specialists

2. AICPA (2008) Audit guide: audit sampling. Technical report. American Institute of Certified Public Accountants

3. Bickel PJ (1992) Inference and auditing: the Stringer bound. Int Stat Rev 60(2):197–209

4. Chauvet G, Tillé Y (2005) Fast SAS macros for balancing samples: user’s guide. Software Manual, University of Neuchâtel. http://www2.unine.ch/statistics/page10890.html

5. Deville J-C, Särndal C-E (1992) Calibration estimators in survey sampling. J Am Stat Assoc 87:376–382

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