error of estimation | sampling error

sampling error

sampling error

sampling-error theory

non-sample error [ NSE | non-sampling error | non-testing error ]

Sampling error

clerical error

clerical error | clerical mistake

error as to the nature of the offence | error due to mistake of law

sample plot

Comparisons of Total Error (or Upper Error Limits) are only valid if the whole population can be examined using statistical sampling techniques.

Where no applicable published standards exist, suitable draft standards, industry best practice guidelines or other scientifically proven methodologies shall be used, limiting sampling and measurement bias.

273. Observes that, of the 150 transactions audited by the Court of Auditors, 73 (49 %) were affected by errors; notes that, on the basis of the errors which it has quantified, the Court of Auditors estimates the most likely error rate to be 3.9 %, and that, according to the Court of Auditors, cleared advances – a new component of the sample for 2012 (see points 1.6, 1.7 and 1.15 of the Annual Report) – account for 2,1 %; observes that this means that this area of auditing (research and other internal policies) is around the materiality threshold;

86. Once again requires the Commission to name the Member States responsible for the cumulative quantifiable errors identified; rejects the argument that the constraints imposed on the Court of Auditors by its statistical sample method, which effectively prevents the Court of Auditors from naming Member States with the highest error rate; calls on the Court of Auditors to compare its audit findings with those of the Commission in order to identify those Member States or regions most affected by the level and/or occurrence of errors;