Sampling Maestro

The Statistical Sampling Engine Built for Examinations That Actually Get Challenged.

Four specialized modes. Complete examination lifecycle. MTC §4.07 compliant. Built on Cochran, Neyman, and Stringer – documented, peer-reviewed, and ready for Daubert.

Demo video coming soon. Contact us to schedule a live walkthrough.
Engine 1

Transaction Sampling – Full-Lifecycle Variable Sampling

The Transaction Sampling engine implements the complete classical stratified variable sampling workflow for dollar-value populations. It is the mathematically correct approach when you need to estimate a population mean or total – not an error rate.

  • Loads populations from CSV, TSV, or Excel (.xls/.xlsx/.xlsm) – hundreds of thousands of items
  • Eight sample size calculators including Cochran SRS (Absolute and Relative), Probe/Pilot, Error Rate (MTC §4.07(c)), and Attribute formulas for comparison
  • Eleven stratification boundary algorithms: Dalenius-Hodges, Geometric Progression, Equal Width, Equal Frequency, Neyman Optimal, Lavallée-Hidiroglou, Power Method, Natural Breaks (Jenks), Ekman, Kozak, and Sethi
  • Three allocation methods side by side: Independent per-stratum (Cochran), Proportional, and Neyman Optimal
  • Certainty stratum and de minimis threshold with what-if materiality analysis
  • SRS and Systematic randomization with reproducible seed – full audit trail
  • Four estimators with Satterthwaite degrees of freedom: MPU, Difference, Ratio, and Regression – optimal estimator highlighted automatically
  • Bootstrap confidence intervals: Classical (t-based), Percentile, and BCa (bias-corrected and accelerated)
  • Population Total toggle: switch between per-unit mean (μ̂) and population total (τ̂ = N × μ̂) for liability projections
  • Diagnostics tab: achieved precision, footing error tests, ratio/regression eligibility (MTC §4.08(b)), MVP analysis
  • Downloadable HTML report with cover page, methodology narrative, and all tables
Engine 2

Dollar Sampling (MUS) – Monetary Unit Sampling with Stringer Bound

The Dollar Sampling engine implements the industry-standard Monetary Unit Sampling methodology based on the Poisson probability model. Each dollar in the population is treated as a sampling unit, giving larger-value items a proportionally higher probability of selection.

  • Computes sample size from materiality and expected misstatement using Poisson R-factors
  • PPS (probability-proportional-to-size) systematic selection with reproducible seed
  • Certainty item auto-detection (items with book value ≥ sampling interval)
  • Tainting analysis: Tainting = (Book Value − Audited Value) / Book Value
  • Stringer bound evaluation: Basic Precision + Most Likely Error + Incremental Allowances = Upper Error Limit (UEL)
  • Pass/fail determination: UEL vs. Materiality
  • Sensitivity analysis (1–10% of book value)
  • Branded HTML report with Stringer bound computation and pass/fail conclusion
Engine 3

Sample Review – Forensic Examination of Third-Party Samples

The Sample Review engine answers a question that comes up constantly in holder defense and dispute resolution: Is the examiner’s sample statistically defensible? Sampling Maestro provides a rigorous, documented answer.

  • Loads the population and reconstructs the client’s stratification boundaries
  • Attribute formula detection: automatically identifies when the client’s sample was likely sized using an attribute (error-rate) formula rather than the correct continuous-data Cochran formula
  • Size Audit: compares client sample sizes against Cochran per-stratum and Neyman Optimal requirements
  • Allocation Forensics: CV(Nh×σh) detects equalized Neyman weights; CV(nh) detects equal allocation – both signs of suboptimal or engineered stratification
  • Boundary Comparison: client boundaries vs. Dalenius-Hodges optimal, side by side, with Nh×σh Neyman weights
  • Precision Analysis: per-stratum and overall precision sliders, breakeven precision
  • Improve Sample: extends deficient samples per stratum; Before/After comparison in Diagnostics and Summary
  • Sample-Only Review mode: review without a population file by entering N and estimating population statistics from the sample
  • View as Pool: analyze the entire population as a single unstratified pool
  • Branded report: Approach A (Independent) and Approach B (Neyman) side by side with projected combined precision

Built-In Methodology Library

Accessed via the “?” button – everything a practitioner or expert witness needs to explain and defend the methodology.

  • Interactive Statistics 101 module: live canvas visualization of sampling concepts with adjustable confidence level, precision target, and sample size
  • Statistics 201 module: advanced confidence interval visualization
  • Three user manuals (one per engine) with step-by-step workflow guidance
  • Two methodology references with complete mathematical derivations aligned to MTC §4.07–4.08
  • 30+ academic citations: Cochran (1977), Neyman (1934), Stringer (1963), Neter & Loebbecke (1975), Dalenius & Hodges (1959), and more

Compliance & Standards

Every engine is built to meet the standards that govern unclaimed property and audit sampling.

MTC Sampling Policy ManualFull compliance with §4.07 (sample size), §4.08 (evaluation), and §6.04 (negative values).
AICPA Audit Sampling GuideRecommended estimators, certainty stratum practices (§3.26), and MUS methodology.
Daubert StandardGrounded in peer-reviewed literature. Full documentation and seed-reproducible results support all Daubert reliability factors.
RUUPA §610Extrapolation guidance aligned with the Revised Uniform Unclaimed Property Act.
ISA 530 / AU-C §530MUS implementation follows international and U.S. auditing standards for audit sampling.

Subscription Access – Coming Soon

Sampling Maestro was built by someone who has sat across the table from examiners, reviewed third-party samples under deposition pressure, and knows exactly what the methodology has to survive. Every feature exists because a real engagement needed it. The built-in methodology library, with step-by-step documentation and 30+ peer-reviewed citations, means practitioners can explain and defend every calculation. No comparable tool exists: not one that combines classical stratified variable sampling, MUS with Stringer bound evaluation, and forensic sample review in a single platform, grounded in published statistical science, and documented to withstand a Daubert challenge.

Subscription plans will be announced shortly. If you’d like to be among the first to access the platform or want to schedule a live walkthrough for your team, reach out now.

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