| Autor: |
Dias Curto, José, Baptista, Nuno |
| Předmět: |
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| Zdroj: |
CISTI (Iberian Conference on Information Systems & Technologies / Conferência Ibérica de Sistemas e Tecnologias de Informação) Proceedings; 2022, Issue 17, p1-3, 3p |
| Abstrakt: |
In this paper we shed light in how to implement audit sampling in SIPTA1 by using the Monetary Unit Sampling (MUS) methodology. Estimates for the upper error bound are obtained from the Stringer conservative estimator. A more technical and theoretical explanation is included to provide SIPTA users with a better understanding regarding the use of the MUS; this is the main contribution of the paper. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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