Characteristics of Dollar-Unit Taints and Error Rates in Accounts Receivable and Inventory.
扩展了Johnson等人1981年的研究，分析了货币单位抽样中误差标记的分布、误差金额与账面金额的关系，并提供了货币单位误差率的实证数据。
Abstract ABSTRACT: This note extends the analysis of line-item error taints and error rates originally presented in Johnson, Leitch and Neter [1981] by first considering the distribution of dollar-unit taints, the relevant distribution when simple random sampling is applied to monetary units. Next, empirical evidence on the relation between the taint amount and book amount is presented. Finally, empirical findings on the magnitudes of dollar-unit error rates are provided.