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Characteristics of Dollar-Unit Taints and Error Rates in Accounts Receivable and Inventory.

John Neter; Johnny R. Johnson; Robert A. Leitch
The Accounting Review 1985 60(3), 488-499
This note extends the analysis of line-item error taints and error rates originally presented in Johnson, Leitch and Neter [1981] by first considering the distribution of dollar-unit taints, the relevant distribution when simple random sampling is applied to monetary units. Next, empirical evidence on the relation between the taint amount and book amount is presented. Finally, empirical findings on the magnitudes of dollar-unit error rates are provided.

Characteristics of Dollar-Unit Taints and Error Rates in Accounts Receivable and Inventory

John Neter; Johnny R. Johnson; Robert A. Leitch
The Accounting Review 1985 60(3), 488-499
[This note extends the analysis of line-item error taints and error rates originally presented in Johnson, Leitch and Neter [1981] by first considering the distribution of dollar-unit taints, the relevant distribution when simple random sampling is applied to monetary units. Next, empirical evidence on the relation between the taint amount and book amount is presented. Finally, empirical findings on the magnitudes of dollar-unit error rates are provided.]