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- Title
SOME NOTES OF RESERVATION ON THE USE OF SAMPLING TABLES IN AUDITING.
- Authors
Monteverde, Robert J.
- Abstract
Many of the reported applications of statistical methods to auditing situations have involved acceptance sampling, a technique which has found its most fruitful expression in the area of industrial quality control. Acceptance sampling is fundamentally a special adaptation of general principles of probability and statistical analysis to the problem of economically inspecting the quality of industrial products. Various tables have been made generally available for the purpose of facilitating the application of these methods; but these tables represent an even further specialization of the general field of statistics. This specialization needs to be considered before the use of acceptance sampling tables is extended to the accounting-auditing area. Neither accounting nor auditing, however, seem to be likely candidates for such routine applications, because of many subtle interlinkages of accounting data and systems, which do not permit compartmentalization of problems such as is possible in the usual quality control approach to acceptance sampling.
- Subjects
STATISTICAL sampling; AUDITING; ACCEPTANCE sampling; QUALITY control; ACCOUNTING; STATISTICAL process control; QUALITY function deployment
- Publication
Accounting Review, 1955, Vol 30, Issue 4, p582
- ISSN
0001-4826
- Publication type
Article