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| Format: | Artículo científico |
| Language: | en |
| Published: |
Universidad Nacional Autónoma de México
2004
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| Online Access: | https://www.redalyc.org/articulo.oa?id=39521402 |
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Table of Contents:
- Geometric stratification of accounting data Patricia Gunning Jane Mary Horgan William Yancey Administración y Contabilidad sampling efficiency stratification Accounting data statistical auditing We suggest a new procedure for defining the boundaries of the strata in highly skewed populations, usual inauditing, which is much easier to use than the commonly used cumulative root frequency method of Daleniusand Hodges (1957, 1959). We implement it on two audit populations, one a population of debtors in an Irishfirm, and the other a population of sales and use tax liabilities in the US. Our results show that the new methodcompares favourably with the cumulative root frequency method in terms of the accuracy of the estimates. 2004 artículo científico 0186-1042 https://www.redalyc.org/articulo.oa?id=39521402 en http://www.redalyc.org/revista.oa?id=395 Contaduría y Administración application/pdf Universidad Nacional Autónoma de México Contaduría y Administración (México) Num.214