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March 18, 2026The Accounting Review

On a Mixed-Sequential Estimating Procedure With Application to Audit Test in Accounting.

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Authors

ACA. CharnesVienna University of Economics and BusinessHDH. Justin DavidsonSmile TrainKKK. KortanekUniversity of Chicago

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Implication

The article finds a mixed-sequential estimating procedure enhances audit tests in accounting, suggesting improved validation of system controls.

Key Points

  • The research aims to improve audit tests in accounting through a mixed-sequential estimating procedure focused on validating system controls.
  • Developed a mixed-sequential estimating procedure.
  • Applied the procedure to routine audit tests.
  • Evaluated the efficiency of statistical sampling techniques.
  • Existing sampling techniques were deemed unsatisfactory for evaluating system control.
  • The proposed method enhances decision-making in assessing control areas.
  • A focus on qualitative outcomes over binary acceptability decisions was highlighted.

Cite This Study

Charnes et al. (1964) studied this question.

synapsesocial.com/papers/69ba432b4e9516ffd37a4145https://doi.org/10.2308/tar-7107008
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A SUGGESTED SUPPLEMENT TO AUDIT TEST PROGRAMS.1952
  2. 2PROBLEMS IN EXPERIMENTING WITH THE APPLICATION OF STATISTICAL TECHNIQUES IN AUDITING.1954
  3. 3STATISTICS OFFERS A SOLUTION TO TOMORROW'S AUDITING COMPLEXITIES.1962
  4. 4STATISTICAL SAMPLING AND THE ACCOUNTING CURRICULUM.1958 · 1 citations
  5. 5APPLICABILITY OF STATISTICAL SAMPLING TECHNIQUES TO THE CONFIRMATION OF ACCOUNTS RECEIVABLE.1956