Abstract

This document specifies two-stage (double) sampling plans by attributes for inspection for a proportion of nonconforming items in a target population of discrete units, in particular: a) the proportion of nonconforming items in a lot of product items; b) the proportion of nonconforming function instances of an internal control system (ICS); c) the proportion of misstatements in a population of accounting entries or booking records; d) the proportion of nonconforming test characteristics of an entity subject to an acceptance test, e.g. in product and process audits. The plans are preferable to single sampling plans where the cost of inspection is high or where the delay and uncertainty caused by the possible requirement for second samples is inconsequential. The statistical theory underlying the plans, tables and figures are provided in Annexes A through K.

Begin

2023-03-17

Planned document number

DIN ISO 28596

Project number

14700715

Responsible national committee

NA 147-00-02 AA - Applied statistics  

Responsible international committee

ISO/TC 69/SC 5/WG 10 - Audit sampling  

draft standard

Sampling procedures for inspection by attributes - Two-stage sampling plans for auditing and for inspection under prior information (ISO 28596:2022); Text in German and English
2024-09
Order from DIN Media