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Problems of the Exactness of the Statistical Evaluation in the Dichotomic Case of the Audit Check

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  • Margarita Lambova

Abstract

In the studying of the specifics of the statistical evaluation in the frames of dichotomic audit check the attention is drawn to the dominating interest in the upper limit of confidentiality, the expected strong asymmetry of the distribution of the frequency of the irregular entities and the risks for drawing a not true conclusion concerning the checked audit population. Carried out is analysis of the factors influencing on the exactness of the evaluation in the conditions, specific for the audit. Studied are the opportunities for planning the sample based on hyper-geometrical distribution with preliminary set exactness of the evaluation. In connection with this is implied the statement that the determining of minimally necessary for certain exactness volume of the sample is possible, but due to the existence of many conventionalities the benefit of such procedure is not guaranteed.

Suggested Citation

  • Margarita Lambova, 2003. "Problems of the Exactness of the Statistical Evaluation in the Dichotomic Case of the Audit Check," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 120-145.
    • Handle: RePEc:bas:econst:y:2003:i:2:p:120-145
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    JEL classification:

    • C13 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Estimation: General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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