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March 18, 2026The Accounting Review

A Simplified Statistical Technique for Use in Verifying Accounts Receivable.

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Authors

RRRichard A. RidillaUniversity of Pittsburgh

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Overview

This article demonstrates a statistical approach to verify accounts receivable, implying greater accessibility for accountants.

Key Points

  • The aim is to simplify statistical techniques for accountants to verify accounts receivable.
  • Introduced simplified statistical sampling techniques.
  • Utilized prepared tables to replace complex terms and formulas.
  • Focused on basic mathematical processes for application.
  • Enhanced understanding of statistical methods for accountants.
  • Proved the existence and accuracy of receivables.
  • Identified and corrected inaccuracies in financial records.

Cite This Study

Richard A. Ridilla (1959) studied this question.

synapsesocial.com/papers/69ba43764e9516ffd37a4cc8https://doi.org/10.2308/tar-7057797
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Also Consider

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

  1. 1A SIMPLIFIED STATISTICAL TECHNIQUE FOR USE IN VERIFYING ACCOUNTS RECEIVABLE: A REJOINDER.1960
  2. 2APPLICABILITY OF STATISTICAL SAMPLING TECHNIQUES TO THE CONFIRMATION OF ACCOUNTS RECEIVABLE.1956
  3. 3FAULTY ADVICE ABOUT STATISTICAL SAMPLING--SOME COMMENTS ON 'A SIMPLIFIED STATISTICAL TECHNIQUE FOR USE IN VERIFYING ACCOUNTS RECEIVABLE'1960
  4. 4Statistical vs. Judgment Sampling: An Empirical Study of Auditing the Accounts Receivable of a Small Retail Store.1971
  5. 5ON A MIXED-SEQUENTIAL ESTIMATING PROCEDURE WITH APPLICATION TO AUDIT TEST IN ACCOUNTING.1964