Produktiviteitsverhoging bij accountantscontrole door toepassing van gelaagde steekproeven



The auditor's productivity: application of stratified sampling to an auditing problem.

In this paper it is shown that the use of stratified sampling can lead to a considerable saving of costs in auditing operations and thus increases the auditor's productivity.

The sampling method to be described will render it possible to say that the total value of the transactions will not differ more than a fraction ϕ, given in advance, from the correct total value, apart from a probability not surpassing a preassigned level e, on condition that a certain acceptance criterion is fulfilled. Taking into account the auditing costs, the author gives an optimal sampling design and calculates the savings obtained.

Finally the theoretical results are applied to a population of clerical transactions, with an exponential and a logarithmico-normal distribution respectively.