从连续比率测试推断审计错误的平均值。

IF 2.1 3区物理与天体物理 Q2 PHYSICS, MULTIDISCIPLINARY

Entropy Pub Date : 2024-11-20 DOI:10.3390/e26110998

Grzegorz Sitek, Mariusz Pleszczyński

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引用次数: 0

摘要

账面金额被模拟为随机变量的值，由正确金额和错误金额的混合分布来表示。混合系数代表错误金额不为零的项目比例。本研究解决了确定测试平均会计误差统计假设所需的样本量问题。平均样本量是采用蒙特卡罗方法，利用序列概率比检验（SPRT）估算出来的。估算平均审计误差是经济研究中常见的难题。

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Inferring About the Average Value of Audit Errors from Sequential Ratio Tests.

The book amounts are modeled as values of a random variable, represented by a mixture of distributions of both the correct and error-contaminated amounts. The mixing coefficient represents the proportion of items with non-zero error amounts. This study addresses the problem of determining the sample size needed for testing statistical hypotheses regarding mean accounting errors. The average sample size is estimated using the Sequential Probability Ratio Test (SPRT), applying the Monte Carlo method. Estimating average audit errors is a common challenge in economic research.

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来源期刊

Entropy PHYSICS, MULTIDISCIPLINARY-

CiteScore

4.90

自引率

11.10%

发文量

1580

审稿时长

21.05 days

期刊介绍： Entropy (ISSN 1099-4300), an international and interdisciplinary journal of entropy and information studies, publishes reviews, regular research papers and short notes. Our aim is to encourage scientists to publish as much as possible their theoretical and experimental details. There is no restriction on the length of the papers. If there are computation and the experiment, the details must be provided so that the results can be reproduced.