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, ...
Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Thomas J. Brock is a CFA and CPA with more ...
Benjamin McCoy of Fox Rothschild, left, and Zac Arbitman of Kessler Topaz Meltzer & Check, right. There is little dispute that the False Claims Act (FCA) is among the most potent weapons for fighting ...
If a taxpayer calculates research tax credits using an appropriate statistical sampling method on its tax return, does the taxpayer then make a prima facie case in the Tax Court by introducing ...
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 ...
Julie Young is an experienced financial writer and editor. She specializes in financial analysis in capital planning and investment management. Dr. JeFreda R. Brown is a financial consultant, ...
The importance of teaching statistical sampling is matched only by the difficulty encountered by many social science students in grasping its theory and application. This paper briefly discusses the ...
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