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Dollar Unit Sampling: Multinomial Bounds for Total Overstatement and Understatement Errors.

Published in The Accounting Review • Jan 1, 1978
NobleIDNI2P47W34R19S85
Authors:
John Neter
,
Robert A. Leitch
,
Stephen E. Fienbery

Abstract

Abstract ABSTRACT: This paper presents a statistical sampling approach based on the multinomial distribution for obtaining a bound for either total population understatement or overstatement errors or both. The approach is nonparametric in nature and, unlike most currently used techniques, it has kn...

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