Accession Number : ADA174172


Title :   A Study of Upper Error Limits in Accounting Populations.


Descriptive Note : Master's thesis,


Corporate Author : AIR FORCE INST OF TECH WRIGHT-PATTERSON AFB OH SCHOOL OF SYSTEMS AND LOGISTICS


Personal Author(s) : Bringle,G S


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a174172.pdf


Report Date : Sep 1986


Pagination or Media Count : 114


Abstract : The purpose of this thesis was to examine a new accounts payable accounts payable accounting population, comparing it to other populations which have been studied, and examine the validity of an upper error limit bound, and compare those results with the results of a previous study. The bound examined was the Leslile, Teitlebaum, and Anderson DUS-cell bound. This method was supposed to reduce the bound conservatism and produce actual confidence levels. The analysis of the DUS-cell bound was accomplished by examining the robustness, the relative tightness, and the effects of error amount intensity on the coverage provided and the relative tightness of the bound. The analysis of the other areas was by comparison. The results of the research indicate that statistical characteristics varied for different accounting populations. The analysis of the validity of the DUS-cell bound method indicate that it is robust at the 95 percent confidence level, but is not at the 85 percent confidence level.


Descriptors :   *CONFIDENCE LEVEL , *AUDITING , COMPUTER PROGRAMS , ACCOUNTING , MODEL THEORY , THESES , POPULATION , STATISTICAL SAMPLES


Subject Categories : Statistics and Probability


Distribution Statement : APPROVED FOR PUBLIC RELEASE