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Jahresabschlusspruefung Und Resampling-Verfahren

Jahresabschlusspruefung Und Resampling-Verfahren


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About the Book

Den bei Buchprufungen angewandten Stichprobenverfahren zur Schatzung bzw. zum Test des Durchschnitts- oder Gesamtwerts eines Pruffelds liegt im allgemeinen die Normalverteilungshypothese zugrunde. Theorie und Praxis der Auswahlprufung zeigen allerdings, dass die Normalverteilungsannahme zu erheblichen Fehlurteilen fuhren kann. In der vorliegenden Arbeit werden die Anwendungsmoglichkeiten alternativer Stichprobenverfahren, der sog. -Resampling-Techniken- (-Bootstrap- und -Jackknife-), diskutiert. Neben der theoretischen Analyse der Verfahren hat der Verfasser eine grosse Zahl von Stichprobenversuchen durchgefuhrt. Die Versuchsergebnisse geben Aufschluss daruber, unter welchen Bedingungen die Resampling-Methoden den Normalverteilungsverfahren vorzuziehen sind und wo die Grenzen ihrer Anwendung liegen."
About the Author: Der Autor: Stefan Rammert wurde 1961 geboren. Er studierte Betriebswirtschaftslehre an der Universitat Munchen, Promotion 1992. Von 1987 bis 1992 war er wissenschaftlicher Mitarbeiter am Seminar fur Wirtschaftsberatung und Revisionswesen der Universitat Munchen bei Prof. Dr. Klaus v. Wysocki, Wirtschaftsprufer, Steuerberater. Seit 1992 ist er wissenschaftlicher Mitarbeiter von Prof. Dr. Wolfgang Ballwieser am Seminar fur Rechnungswesen und Prufung."


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Product Details
  • ISBN-13: 9783631454312
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Weight: 310 gr
  • ISBN-10: 3631454317
  • Publisher Date: 01 Nov 1993
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 175
  • Series Title: Beitraege Zum Rechnungs-, Finanz- Und Revisionswesen
  • Width: 148 mm


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Jahresabschlusspruefung Und Resampling-Verfahren
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Jahresabschlusspruefung Und Resampling-Verfahren
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