Please use this identifier to cite or link to this item: https://doi.org/10.1007/s11425-010-4102-8
Title: Saddlepoint approximations for studentized compound Poisson sums with no moment conditions in audit sampling
Authors: Zhou, G.L.
Zhou, W. 
Keywords: Laplace approximation
Saddlepoint approximation
Self-normalized compound Poisson sum
Studentized compound Poisson sum
Issue Date: 2011
Citation: Zhou, G.L., Zhou, W. (2011). Saddlepoint approximations for studentized compound Poisson sums with no moment conditions in audit sampling. Science China Mathematics 53 (12) : 3131-3138. ScholarBank@NUS Repository. https://doi.org/10.1007/s11425-010-4102-8
Abstract: 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. © 2010 Science China Press and Springer-Verlag Berlin Heidelberg.
Source Title: Science China Mathematics
URI: http://scholarbank.nus.edu.sg/handle/10635/105345
ISSN: 16747283
DOI: 10.1007/s11425-010-4102-8
Appears in Collections:Staff Publications

Show full item record
Files in This Item:
There are no files associated with this item.

Page view(s)

40
checked on May 18, 2018

Google ScholarTM

Check

Altmetric


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.