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 ...

Results found training was needed for interpreting sampling plans/results and equivalent testing methods and businesses should instantly inform authorities of issues that affect product safety ...

Kaplan, Robert S., and Yuri Ijiri. "The Four Roles of Sampling in Auditing: Representative, Corrective, Protective and Preventive." Management Accounting 52 (December 1970): 42–44.

When an infinite lot consisting of defective and nondefective items is investigated by means of a group sequential sampling plan, the use of matrices and vectors is helpful in determining the ...