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About 10,000 papers for “statistical sampling”

Using statistical sampling /

United States. General Accounting Office. Program Evaluation and Methodology Division. · The Journal of the Abraham Lincoln Association

Cited by 0Open access

Statistical sampling in auditing

Stegner, Richard Terry · The Mathematics Enthusiast · 1949

Extent of testa Our first goal in statistical sampl ing is to find the sample size.By that we refer to the most economical size of sample, yet with a reasonable assurance of discovering false entries.The mathematical theories behind this problem have been understood by ther mathematicians for many years but few have attempted to apply them to accounting problems.The basis of the theory in its application to auditing was set out by Carman^ in 1933 The subsequent articles merely rely on Carman's approach for substance, with the possible exception of Prytherch^ who attempted to take up where Carman left off and analyze the results of the findings in order to apply the theory to practical auditing.The basic theory rests on the simple rules of probabil ity.For example, suppose we have ten balls in a bowl; nine white balls and one black ball.If we were to draw blindly from the bowl, we would have one chance in ten of drawing the black ball.Stating it a little differently we would have a ^ or .1 probability of success in drawing the black ball.

Cited by 0Open access

Nested sampling statistical errors

Andrew Fowlie, Li Qiao, Huifang Lv et al. · Monthly Notices of the Royal Astronomical Society · 2023

ABSTRACT Nested sampling (NS) is a popular algorithm for Bayesian computation. We investigate statistical errors in NS both analytically and numerically. We show two analytic results. First, we show that the leading terms in Skilling’s expression using information theory match the leading terms in Keeton’s expression from an analysis of moments. This approximate agreement was previously only known numerically and was somewhat mysterious. Second, we show that the uncertainty in single NS runs approximately equals the standard deviation in repeated NS runs. While intuitive, this was previously taken for granted. We close by investigating our results and their assumptions in several numerical examples, including cases in which NS uncertainties increase without bound.

Cited by 0Open access

ACCURACY IN STATISTICAL SAMPLING.

H. Justin Davidson · The Accounting Review · 1959

Abstract The foregoing has been a brief description, using a hypothetical example, of the process followed by the statistician in making an estimate from a statistical sample, in specifying the accuracy of the estimates in terms of reliability and precision, and in designing the sample. As a brief description, the discussion has been restricted to the case of simple unrestricted random sampling and is necessarily simplified. The full complexities of statistical theory have been avoided and the many practical problems which are faced in instituting a statistical sampling plan have not been discussed. Despite omissions, it is hoped that the accountant has gained some insight into statistical sampling procedures and the language of the statistician. Particularly, it is hoped that the accountant has gained understanding of the concepts of precision and reliability which the statistician uses in defining accuracy. Known accuracy--known precision and reliability--is one of the major advantages of statistical sampling. When the accountant uses statistical sampling, he can benefit from this advantage of determinable accuracy by specifying the levels of precision and reliability he desires for the estimate being made. However, if these basic concepts of statistical sampling are not understood, the advantages of statistical sampling may not be realized.

Cited by 0

Statistical Sampling in Auditing

J. M. Sully · Journal of the Royal Statistical Society Series D (The Statistician) · 1974

J. M. Sully, Statistical Sampling in Auditing, Journal of the Royal Statistical Society. Series D (The Statistician), Vol. 23, No. 1, Statistical Investment Analysis and Accounting (Mar., 1974), pp. 71-80

Cited by 20

Energy-driven Statistical Sampling:

Fay Chang, Keith I. Farkas, Parthasarathy Ranganathan et al. · 2008

that is relevant to the technical strategy of the Corporation, and that has the potential to open new business opportunities. Research at WRL includes Internet protocol design and implementation, tools to optimize compiled binary code files, hardware and software mechanisms to support scalable shared memory, graphics VLSI ICs, handheld computing, and more. As part of WRL tradition, we test our ideas by extensive software or hardware prototyping. We publish the results of our work in a variety of journals, conferences, research reports, and technical notes. This document is a research report note. Research reports are normally accounts of completed research and may include material from earlier technical notes, conference papers, or magazine articles. We use technical notes for rapid distribution of technical material; usually this represents research in progress. You can retrieve research reports and technical notes via the World Wide Web at:

Cited by 0

Statistical Sampling in Auditing

ABDUSSALAM EL-ARABI · دراسات في الاقتصاد والتجارة · 1981

In every audit the accountant performs, he must make sufficient tests of the records to support his opinion on the fairness of the financial statements. The auditor must not test an excess number of items to form his opinion nor test too few transactions. He must find a median which will keep the cost reasonable for the client and yet will allow the auditor to test enough transactions to substantiate his opinion. In this paper, the advantages of statistical sampling methods will be discussed along with illustrations of the ways the auditor can use statistical testing methods.

Cited by 7Open access