A Lower Multinomial Bound for the Total Overstatement Error in Accounting Populations
扩展了多项式方法，用于计算会计总体中高估或低估错误总额的下界，该下界比常用的Stringer界更紧，且适用于样本中最多25个错误的情况。
A lower bound on the total error in an accounting population is required, in conjunction with the point estimate of the total error amount and the upper bound, when adjusting an account to determine the amount of the adjustment. This paper extends the multinomial methodology for obtaining an upper bound on the total overstatement (or understatement) error in an accounting population to the determination of a lower bound on the total overstatement (or understatement) error. The methodology for obtaining a lower multinomial bound differs in several important respects from that for obtaining an upper bound. The proposed lower bound may be computed for up to 25 errors in the sample and provides tighter limits than the widely used Stringer bound.