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从顺序比率测试中推断审计错误的平均值.
Grzegorz Sitek1, Mariusz Pleszczyński2
1Department of Statistics, Econometrics and Mathematics, University of Economics in Katowice, ul. 1 Maja 50, 40-287 Katowice, Poland.
本研究确定了使用混合模型测试会计错误的样本大小. 蒙特卡洛模拟使用顺序概率测试 (SPRT) 估计了审计的平均样本大小.
科学领域:
- 会计研究会计研究
- 统计建模 统计建模
- 审计方法的审计方法.
背景情况:
- 估计平均审计错误是经济研究中的一个重大挑战.
- 账面金额是以正确和错误污染值的混合形式建模的.
- 混合系数表示有非零误差的项目的比例.
研究的目的:
- 确定统计假设测试所需的样本大小,以测试平均会计错误的统计假设.
- 在审计环境中提供一个可靠的样本大小估计方法.
主要方法:
- 使用混合分布模型来计算账面金额.
- 在假设测试中使用顺序概率比率测试 (SPRT).
- 应用蒙特卡洛方法来估计平均样本大小.
主要成果:
- 该研究提供了对平均会计错误的假设测试所需的平均样本大小的估计.
- 该方法允许在错误污染的数据条件下确定样本大小.
结论:
- 开发的方法提供了一个统计学上合理的方法,用于在会计错误分析中确定样本大小.
- 这项研究通过更好的样本规模规划,有助于提高审计程序的效率和可靠性.
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