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A Two-Phase Sampling Scheme with Applications to Auditing o..:

Barnett, V. ; Haworth, J. ; Smith, T. M. F.
Journal of the Royal Statistical Society Series A: Statistics in Society.  164 (2001)  2 - p. 407-422 , 2001
Link: https://doi.org/10.1111/1467-985x.00210