Analysis of the Garstka-Ohlson Bounds.
研究了Garstka-Ohlson方法在货币单位抽样中评估界限的性质，发现其下界过于保守、上界过紧，尤其在低污染集中时，限制了该方法在审计中的应用。
Abstract The property of the Garstka-Ohlson method of evaluating the bounds based on the information in a dollar-unit sample is investigated in this paper. The study indicates that the use of their method should be much more limited than claimed. Specifically, their lower bounds tend to be too conservative and their upper bounds too tight when there is a concentration of low taintings. Since this distribution is common in auditing, this property of the Garstka-Ohlson method severely restricts its application.