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Stichprobenziehung nach dem Prinzip des "Schiffeversenkens" - Über eigentümliche Hochrechnungspraktiken des Bundesamtes für Finanzen

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  • Jeske, Roland

Abstract

Der Gesetzgeber laesst im Handelsgesetzbuch (HGB) zahlreiche mathematisch-statistische Stichprobenverfahren zur Inventur zu. Die dort vorgeschriebenen Richtlinien finden auch in anderen Sparten der Wirtschaftsprüfung bei statistischen Hochrechnungen Verwendung. Eigentuemliche Vorstellungen existieren in der Wirtschaftsprüfung darüber, wie eine einfache Zufallsstichprobe gezogen werden sollte. Anhand eines konkreten Beispiels wird die Verzerrung des Ergebnisses bei falscher Stichprobenziehung dargelegt.

Suggested Citation

  • Jeske, Roland, 2000. "Stichprobenziehung nach dem Prinzip des "Schiffeversenkens" - Über eigentümliche Hochrechnungspraktiken des Bundesamtes für Finanzen," CoFE Discussion Papers 00/25, University of Konstanz, Center of Finance and Econometrics (CoFE).
    • Handle: RePEc:zbw:cofedp:0025
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