JSM 2005 - Toronto

Abstract #304573

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Legend: = Applied Session, = Theme Session, = Presenter
Activity Number: 269
Type: Contributed
Date/Time: Tuesday, August 9, 2005 : 10:30 AM to 12:20 PM
Sponsor: Section on Survey Research Methods
Abstract - #304573
Title: Efficient Sampling Design and Estimation in Audit Data (II)
Author(s): Yan Liu*+ and Mary Batcher and Fritz J. Scheuren
Companies: Ernst & Young LLP and Ernst & Young LLP and The University of Chicago
Address: 1225 Connecticut Ave., N.W., Washington, DC, 22036, United States
Keywords: Audit Sampling, Ratio Estimation, Stratified Sampling
Abstract:

For the special audit data where the qualified invoice amount is somewhere between $0 and the full invoice amount, we have discussed in Part I about stratum boundaries, sample size calculation, and sample size allocations. Here, we further analyze the efficiency and stability related to the allocations of the stratum sample size and number of strata, compare the two estimation methods: Mean Per Unit estimation and Ratio estimation under different percentages of qualified amount, and explore the conditions of using the Separate Ratio and Combined Ratio estimation methods.


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Revised March 2005