Sample Size Determination in Auditing Accounts Receivable Using a Zero-Inflated Poisson Model
In the practice of auditing, a sample of accounts is chosen to verify if the accounts are materially misstated, as opposed to auditing all accounts; it would be too expensive to audit all acounts. This paper seeks to find a method for choosing a sample size of accounts that will give a more accurate...
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Digital WPI
2010
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| Online Access: | https://digitalcommons.wpi.edu/etd-theses/421 https://digitalcommons.wpi.edu/cgi/viewcontent.cgi?article=1420&context=etd-theses |