Stratified mean-per-unit sampling is a key tool used by auditors. The popularity of this statistical procedure arises from its unique ability to produce trustworthy ...

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, ...

The Election Commission of India (ECI) has attracted criticism for reducing the Voter Verified Paper Audit Trail (VVPAT) based audit of Electronic Voting Machines (EVMs) to an exercise in tokenism and ...