The sieve method, a sampling method for audit practice |
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| Authors: | S. Driessen |
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| Affiliation: | Agricultural University Dept. of Mathematics De Dreijen 8 6703 BC Wageningen The Netherlands |
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| Abstract: | The sieve method is a new sampling method which may, under certain conditions, be validly used even though the statistical evaluation is based on random sampling. The method is described in both one-phase and multi-phase sampling schemes. |
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| Keywords: | sieve sampling audit sampling acceptance sampling multi-phase sampling Hoeffding inequalities |
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