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Una metodología para el control por muestreo de cuentas económicas


  • Mariano Ruiz Espejo

    (Universidad Nacional de Educación a Distancia)


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.

Suggested Citation

  • Mariano Ruiz Espejo, 1997. "Una metodología para el control por muestreo de cuentas económicas," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 7, pages 159-180, Junio.
  • Handle: RePEc:lrk:eeaart:7_2_9

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    References listed on IDEAS

    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.
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    More about this item


    Control por muestreo; Cuentas económicas;

    JEL classification:

    • C82 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Macroeconomic Data; Data Access


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