IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Una metodología para el control por muestreo de cuentas económicas

Listed author(s):
  • Mariano Ruiz Espejo

    (Universidad Nacional de Educación a Distancia)

Registered author(s):

    Presentamos una metodología estadística para el control por muestreo de cuentas económicas. Asumimos el modelo de población finita fija para la estimación insesgada en auditorías, contabilidad y estimación de macromagnitudes como la renta nacional, el total defraudado o la proporción de unidades defraudadoras. El control infiere sobre tales parámetros con no respuesta, errores de medida y en algunos casos tamaños desconocidos de los estratos de poblaciones oblicuas de tipo económico We present a statistical methodology for the control by sampling of economic accounts. We assume the fixed population model for the unbiased estimation in auditing, accounting and estimation of macromagnitudes as the gross national product, the disappointed total or the proportion of units with fraud. The control infers on such parameters with nonresponse, measure errors and in some cases strata unknown sizes of skewed populations of economic kind.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Article provided by Estudios de Economía Aplicada in its journal Estudios de Economía Aplicada.

    Volume (Year): 7 (1997)
    Issue (Month): (Junio)
    Pages: 159-180

    in new window

    Handle: RePEc:lrk:eeaart:7_2_9
    Contact details of provider: Postal:
    Beatriz Rodríguez Prado. Facultad de CC.EE. y EE. Avda. Valle del Esgueva. Valladolid 47011 SPAIN

    Phone: (34) 983 423320
    Fax: (34) 983 184568
    Web page:

    More information through EDIRC

    Order Information: Web: Email:

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    in new window

    1. Armstrong, John & Block, Clayton & Srinath, K P, 1993. "Two-Phase Sampling of Tax Records for Business Surveys," Journal of Business & Economic Statistics, American Statistical Association, vol. 11(4), pages 407-416, October.
    2. Press, S James, 1995. "Sample-Audit Tax Assessment for Businesses: What's Fair?," Journal of Business & Economic Statistics, American Statistical Association, vol. 13(3), pages 357-359, July.
    3. Pechman, Joseph A, 1990. "The Future of the Income Tax," American Economic Review, American Economic Association, vol. 80(1), pages 1-20, March.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:lrk:eeaart:7_2_9. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Beatriz Rodríguez Prado)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.