Steekproeven bij administratieve contrôle *

In: Statistica Neerlandica, Band 10, Heft 1, S. 35-44

Abstract

SummaryThe application of sampling in auditing.A sampling procedure is developped for the application in audit‐procedures of a very large number of entries. The procedures can only be applied in cases where fraud will lead to a booking of an entry at a too high amount; it consists of the following steps:1. to check all bookings, surpassing an amount of x02. to take a sample of the other bookings, and to check the items of the sample. The size of the sample and the amount x0 have been chosen in such a way that, in case no fraud has been detected, the maximum amount of fraud committed does not — with a predetermined confidence coefficient — surpass a likewise predetermined amount.