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Geometric stratification of accounting data
We suggest a new procedure for defining the boundaries of the strata in highly skewed populations, usual inauditing, which is much easier to use than the commonly used cumulative root frequency method of Daleniusand Hodges (1957, 1959). We implement it on two audit populations, one a population of d...
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Izdano u: | Contaduría y Administración |
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Glavni autori: | , , |
Format: | Artigo |
Jezik: | Inglês |
Izdano: |
Universidad Nacional Autónoma de México
2004
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Teme: | |
Online pristup: | https://www.redalyc.org/articulo.oa?id=39521402 |
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