Artículo
On approximate Monetary Unit Sampling
Autor/es | Carrizosa Priego, Emilio José |
Departamento | Universidad de Sevilla. Departamento de Estadística e Investigación Operativa |
Fecha de publicación | 2011-09-28 |
Fecha de depósito | 2021-04-23 |
Publicado en |
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Resumen | Monetary Unit Sampling (MUS), also known as Dollar-Unit Sampling, is a popular sampling strategy in
Auditing, in which all units are to be randomly selected with probabilities proportional to the book value.
However, if ... Monetary Unit Sampling (MUS), also known as Dollar-Unit Sampling, is a popular sampling strategy in Auditing, in which all units are to be randomly selected with probabilities proportional to the book value. However, if units sizes have very large variability, no vector of probabilities exists fulfilling the requirement that all probabilities are proportional to the associated book values. In this note we propose a Mathematical Optimization approach to address this issue. An optimization program is posed, structural properties of the optimal solution are analyzed, and an algorithm yielding the optimal solution in time and space linear to the number of population units is given. |
Cita | Carrizosa Priego, E.J. (2011). On approximate Monetary Unit Sampling. European Journal of Operational Research, 217 (2), 479-482. |
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