{"id":80620,"date":"2018-03-10T00:04:23","date_gmt":"2018-03-10T00:04:23","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/muestreo-combinado-de-atributos-y-variables-cav-aplicaciones-en-auditoria-contable\/"},"modified":"2018-03-10T00:04:23","modified_gmt":"2018-03-10T00:04:23","slug":"muestreo-combinado-de-atributos-y-variables-cav-aplicaciones-en-auditoria-contable","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/muestreo-combinado-de-atributos-y-variables-cav-aplicaciones-en-auditoria-contable\/","title":{"rendered":"Muestreo combinado de atributos y variables cav. aplicaciones en auditoria contable."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Zapardiel Lopez Juan  Antonio <\/strong><\/h2>\n<p>El objeto de la tesis tiene tres vertientes:  i- poner de manifiesto y examinar las aportaciones realizadas durante los \u00faltimos a\u00f1os en la rama del muestreo estad\u00edstico denominada muestreo de auditor\u00eda, basadas tanto en el muestreo de atributos como en el muestreo de variables. Se estudianlas tres fases generales de un proceso auditor, y se proponen m\u00e9todos estad\u00edsticos alternativos para aplicar en cada una de ellas.  ii- analizar el caso particular de distribuciones mixtas de tipo no est\u00e1ndar encontradas en auditor\u00eda, exponer los modelos m\u00e1s importantes en el terreno de las cotas cav (muestreo combinado de atributos y variables), y efectuar un intento de aproximaci\u00f3n a las caracter\u00edsticas de sus distribuciones para, posteriormente, analizar comparativamente sus resultados en diferentes situaciones y considerar su idoneidad en cada una de ellas.  iii- aportar un modelo param\u00e9trico cav basado en la replicaci\u00f3n bootstrap de muestras y en la modelizaci\u00f3n de la distribuci\u00f3n de la proproci\u00f3n de error monetario en cada documento contable, mediante una distribuci\u00f3n beta.  la memoria se estructura en cuatro cap\u00edtulos. En el cap\u00edtulo 1 se analizan algunas t\u00e9cnicas estad\u00edsticas aplicadas a la auditor\u00eda contable en los \u00faltimos a\u00f1os y su uso en las fases de control interno, tests de cumplimiento y tests de transacciones.  en el cap\u00edtulo 2 se realiza un estudio tendente a esclarecer algunos aspectos de las distribuciones mixtas de tipo no est\u00e1ndar halladas frecuentemente en el \u00e1mbito aud\u00edtor y se sientan las bases para la utilizaci\u00f3n del muestreo combinado de atributos y variables en la inferencia sobre poblaciones contables.  el cap\u00edtulo 3 se ocupa del estudio de las cotas cav, incidiendo de forma anal\u00edtica en la ordenaci\u00f3n por tama\u00f1os de las principales cotas cav. Mediante simulaciones se trata de aproximar el comportamiento distributivo de siete cotas cav en poblaciones contables.  por \u00faltimo, en el cap\u00edtul<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Muestreo combinado de atributos y variables cav. aplicaciones en auditoria contable.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Muestreo combinado de atributos y variables cav. aplicaciones en auditoria contable. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Zapardiel Lopez Juan  Antonio <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Alcal\u00e1<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 16\/09\/1999<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Jos\u00e9 Miguel Casas S\u00e1nchez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: rafael Herrerias pleguezuelo <\/li>\n<li>joaquin Aranda gallego (vocal)<\/li>\n<li>Jes\u00fas Esteban Garc\u00eda (vocal)<\/li>\n<li>Antonio Prado martin (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Zapardiel Lopez Juan Antonio El objeto de la tesis tiene tres vertientes: i- poner de manifiesto y [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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