Planning Sample Sizes for Stringer-Method Monetary Unit and Single-Stage Attribute Sampling Plans.
讨论了两种改进的样本量规划方法，帮助审计师在规划审计样本时更好地控制错误拒绝风险，并提供了便于使用的表格。
Abstract This note discusses two sample size planning methods which represent modifications to the traditional approach of determining Stringer-Method MUS sample sizes. The principal advantage of these methods is that their use better enables the auditor to control the risk of incorrect rejection in planning audit samples. Tables which facilitate use of these two methods are presented and discussed. The methods described also can be used in planning sample sizes for single-stage attribute sampling plans.