Stratified Sampling Using a Stochastic Model
用超总体模型表示审计中的余额或交易金额，推导出分层差异估计量期望方差的上界，并据此进行分层、确定样本量和评估样本结果的决策规则。
A superpopulation modelling approach is used to represent the audited amounts within a population of balances or transactions.When monetary errors represent overstatements, an upper bound on the expected variance of the stratified difference estimator is derived.This result is used to stratify the population, determine an appropriate sample size, and determine a decision rule for evaluating sample results.