Comparative Performance of Two Muitinomial-Based Methods for Obtaining Lower Bounds on the Total Overstatement Error in Accounting Populations
通过模拟研究，比较了三种基于多项分布和美元单位抽样的方法在估计会计总体总高估误差下限时的表现，评估了它们在不同错误率和随机抽样方法下达到指定置信水平的能力。
Accurately estimating a lower bound on the total overstatement error in an accounting population is important in many audit decision situations. This article reports the results of a simulation study of three lower-bound estimation procedures based on a multinomial model with a dollar-unit sampling scheme. The ability of each procedure to attain a specified confidence level is assessed with respect to changes in error rate and random sampling method. The simulation study shows that the tested procedures perform well in achieving specified lower-bound coverages on the total overstatement error in the chosen accounting populations.