When auditing a company, auditors use a combination of professional judgment and statistical sampling methods to estimate account balances. Statistical sampling is an efficient way to design samples, ...

here is very good news for CPAs whose clients face the often burdensome administrative costs of claiming allowable expense deductions for meals and entertainment (M&E)—the IRS now will permit the use ...

Sankhyā: The Indian Journal of Statistics, Series B (1960-2002) Vol. 55, No. 3, Special Issue Dedicated to the Memory of P. C. Mahalanobis (Dec., 1993), pp. 385-392 (8 pages) The purpose of this paper ...

We prove a theorem justifying the regularity conditions which are needed for Path Sampling in Factor Models. We then show that the remaining ingredient, namely, MCMC for calculating the integrand at ...