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Statistics In Transition

Article | 22-July-2019

APPLICATION OF THE STRATEGY COMBINING MONETARY UNIT SAMPLING AND THE HORVITZ– THOMPSON ESTIMATOR OF ERROR AMOUNT IN AUDITING – RESULTS OF A SIMULATION STUDY

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

Bartłomiej Janusz

Statistics in Transition New Series, Volume 20 , ISSUE 2, 85–106