Efficiency of Sieve Sampling in Auditing

摘要: Dollar-unit sampling is a popular method for accounts by auditors. In this article, we analyze and compare two methods of obtaining dollar-unit samples, simple random sieve sampling. Two assigning errors to the dollar units in population are considered. For variety study populations based on actual accounting populations, it found that sampling, with either error assignment method, produces more precise point estimator than sample sizes not excessively large audit applications.