Abstract
Summary “Stratificationprocedures for a typical auditing problem”.During the past ten years, much experience was gained in The Netherlands in using random sampling methods for typical auditing problems. Especially, a method suggested by VAN. HEERDEN [2] turned out to be very fruitful. In this method a register of entries is considered to be a population of T guilders, if all entries total up to T guilders. The sample size n0 is determined in such a way that the probability β not to find any mistake in the sample, if a fraction p0 or more of T is incorrect, is smaller than a preassigned value β0. So n0 should satisfy (l‐p)n0≤β0 for p≥p0. A complication arises if it is not possible to postpone sampling until the whole population T is available. One then wants to take samples from a population which is growing up to T. Suppose one is going to take samples ni from e.g. r subpopulations Using the minimax procedure, it is shown, that in this case one should choose the sizes ni equal to (Ti/T)n0. The minimax‐value of the probability not to find any incorrect guilder in the r samples, taken together is equal to β0.
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