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Some Applications of Statistics for Auditing

 

作者: John Neter,  

 

期刊: Journal of the American Statistical Association  （Taylor Available online 1952）
卷期: Volume 47, issue 257  

页码: 6-24

 

ISSN:0162-1459

 

年代: 1952

 

DOI:10.1080/01621459.1952.10501152

 

出版商: Taylor & Francis Group

 

数据来源: Taylor

 

摘要:

Some applications of statistical techniques in controlling clerical accuracy, in sampling accounting records, and in sampling physical property are studied, with stress placed upon the lessons learned from these applications. Their relevance to the auditing profession as well as to business management in general is considered.

 

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