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New paper details sequential audit sampling for finite populations

By PulseAugur Editorial · [1 sources] ·

A new paper on arXiv details a sequential audit sampling procedure for finite populations, designed to provide auditors with reasonable assurance. The method formulates additional inspection as sequential hypothesis testing for sampling without replacement, using a tolerable deviation rate and a margin to define hypotheses and stopping boundaries. The procedure can be exact for simple random sampling via hypergeometric recursion, allowing for decisions at fixed intervals or with a maximum sample size, and can also be adapted for one-sided error control or complete examination of selected items. AI

RANK_REASON Academic paper published on arXiv. [lever_c_demoted from research: ic=1 ai=0.1]

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New paper details sequential audit sampling for finite populations

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Academic paper published on arXiv. [lever_c_demoted from research: ic=1 ai=0.1]
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COVERAGE [1]

  1. arXiv stat.ML TIER_1 English(EN) · Masahiro Kato, Kei Nakagawa ·

    Sequential Audit Sampling for Finite Populations with Exact and Simulation-based Guarantee

    arXiv:2604.06116v2 Announce Type: replace-cross Abstract: Financial statement auditors use a risk-based approach to evidence collection to obtain reasonable assurance. When an initial sample does not support a conclusion, they may inspect additional items. We develop a sampling p…

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