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Audit Sampling
[CBP WP 57-02]

Audit Sampling
A paper that presents a hypergeometric probability distribution approach for audit sampling. The paper presents the methodology for setting up a stop-and-go sampling plan for an audit based on the hypergeometric distribution. This distribution is the most precise approach for auditing and results in the lowest recommended sample size. The companion Excel workbook “Audit Sampling.xls” implements the sampling model developed in this paper.

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