@Unpublished{Riv06d,
  replaced-by =  { APR07 },                  
  author = 	 { Ronald L. Rivest },
  title = 	 { On Estimating the Size of a Statistical Audit },
  date =         { 2006-11-14 },                  
  OPTyear = 	 { 2006 },
  OPTmonth = 	 { November 14, },
  note = 	 { Unpublished draft. },
  abstract =     {
        We develop a remarkably simple and easily-calculated estimate for
        the sample size necessary for determining whether a given set of $n$
        objects contains $b$ or more ``bad'' objects:
                  $$ n (1 - exp(-3/b)).  $$
                 },
}