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 ...

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, ...

In a September 28, 2018 Change Request to Medicare’s Program Integrity Manual (“PIM”), the Centers for Medicare & Medicaid Services (“CMS”) updated its instructions to Medicare contractors regarding ...

A new update to the Medicare Program Integrity Manual offers healthcare providers and suppliers more details on how Medicare contractors should perform statistical sampling and when extrapolation of ...

Survey sampling and estimation methods form the cornerstone of modern statistical inference, underpinning research across the social, medical, and natural sciences. At their heart, these methods ...

Visual Sample Plan is a software tool that supports the development of a defensible sampling plan based on statistical sampling theory and the statistical analysis of sample results to support ...

Sampling is often used in evaluation as an economical and efficient means of estimating population parameters. Among the approaches to sampling traditionally used, few provide the apparent flexibility ...