A Comparison of the Basket Method and Dollar Unit Sampling for Contract Change Order Negotiations

Abstract

The Basket Method and Dollar Unit Sampling techniques are examined to determine which of them draws a sample which allows a more accurate estimate of a population to be made. The several populations used in the simulation have errors planted to represent both random honest mistakes and weighted dishonest mistakes. The author concludes that the Basket Method has a more desireable accuracy pattern than the Dollar Unit Sampling Technique. Keywords: Auditing; Theses.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 1986
Accession Number
ADA178046

Entities

People

  • James P. Tortorelli

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Air Platforms
  • C4I
  • Ground and Sea Platforms

DTIC Thesaurus Topics

  • Accounting
  • Accuracy
  • Acquisition
  • Auditing
  • Business Administration
  • Classification
  • Consistency
  • Contracts
  • Governments
  • Negotiations
  • Sampling
  • Schools
  • Security
  • Simulations
  • Test And Evaluation
  • United States
  • Universities

Fields of Study

  • Education

Readers

  • Adaptive Control and Estimation with Uncertainty in Dynamic Systems.
  • Government and Public Administration Law.
  • Systems Analysis and Design