When auditing a company, auditors use a combination of professional judgment and statistical sampling methods to estimate account balances. Statistical sampling is an efficient way to design samples, ...

here is very good news for CPAs whose clients face the often burdensome administrative costs of claiming allowable expense deductions for meals and entertainment (M&E)—the IRS now will permit the use ...

Learn the distinctions between simple and stratified random sampling. Understand how researchers use these methods to accurately represent data populations.

After waiting over a year to hear what the Fourth Circuit would say about statistical sampling in False Claims Act cases, the court of appeals recently chose to keep us in suspense. Despite initially ...

The False Claims Act contains numerous requirements that are designed to prevent meritless cases from proceeding to discovery and trial. Among these provisions is the rule that, to establish liability ...

A research team led by Prof. PAN Ding, Associate Professor from the Departments of Physics and Chemistry, and Dr. LI Shuo-Hui, Research Assistant Professor from the Department of Physics at the Hong ...