Contributions to Testing Statistical Hypotheses in ...

2 downloads 0 Views 552KB Size Report
... IRU VWDWLVWLFLDQV DXGLWRUV RU VWXGHQWV that are interested in applying statistical methods in auditing. (from the review of S. Heilpern)
Contributions to testing statistical hypotheses in auditing

Wydawnictwo Naukowe PWN SA helpline: 801 33 33 88 www.pwn.pl



(from the review of S. Heilpern)

-DQXV] / :\ZLDĎ

This book contains some applications of statistics in auditing. The decision-making process in auditing is treated as a problem of verifying appropriately formulated statistical hypotheses. Audit procedures based on substantive tests are considered as a problem of verifying statistical hypotheses about total accounting error. Compliance tests concern hypotheses on the total number of accounting errors or the fraction of the errors. Randomization and model approaches are taken into account in this book. Some of them are based on book values treated as auxiliary variables observed in the whole population. In addition WRVLPSOHDQGVWUDWLğHGUDQGRPVDPSOHVVRPHPRUHFRPSOH[VDPSOLQJ schemes with inclusion probabilities approximately proportional to book values (monetary sampling) are considered. The problem of approximation methods of evaluating the necessary sample size XQGHUDVVXPHGDXGLWLQJULVNVLVFRQVLGHUHGLQFOXGLQJVHYHUDOLWHUDWLRQ methods as well as the Monte-Carlo methods. Some of the considered models allow to apply statistical inference procedures based on the well-known method of moments or the likelihood ratio test for verifying K\SRWKHVHVRQWKHWRWDOHUURUDPRXQW0RUHRYHUWKH%D\HVLDQDSSURDFK is also taken into account. Several computer programs implementing some of the considered procedures are included in this book. The ERRNVKRXOGEHXVHIXOHVSHFLDOO\IRUVWDWLVWLFLDQVDXGLWRUVRUVWXGHQWV that are interested in applying statistical methods in auditing.

-DQXV] /:\ZLDï

Contributions to Testing Statistical Hypotheses in Auditing

Suggest Documents