摘要
Saddlepoint approximations for the studentized compound Poisson sums with no moment conditions in audit sampling are derived. This result not only provides a very accurate approximation for studentized compound Poisson sums, but also can be applied much more widely in statistical inference of the error amount in an audit population of accounts to check the validity of financial statements of a firm. Some numerical illustrations and comparison with the normal approximation method are presented.
Saddlepoint approximations for the studentized compound Poisson sums with no moment conditions in audit sampling are derived. This result not only provides a very accurate approximation for studentized compound Poisson sums, but also can be applied much more widely in statistical inference of the error amount in an audit population of accounts to check the validity of financial statements of a firm. Some numerical illustrations and comparison with the normal approximation method are presented.
基金
National Natural Science Foundation of China(Grant Nos. 71032005, 70802035)
the MOE Project of Key Research Institute of Humanities and Social Science in University (Grant No. 07JJD63007)
supported in part by National University of Singapore (Grant No. R-155-050-095-112)
