## An introduction to statistical sampling in auditing |

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### Contents

Overview of Statistical Sampling in Auditing | 1 |

Attribute Sampling | 15 |

Selecting a Random Sample | 20 |

Copyright | |

9 other sections not shown

### Common terms and phrases

100 percent 95 percent reliability acceptable UPL acceptable upper precision account balance accounting estimation achieved UPL additional sample AICPA alpha risk attribute sampling models audit hypothesis audit procedures audit test auditor beta risk book value calculated Chapter client compliance deviation compliance tests confidence level decision interval defined determine difference estimation discovery sampling equal error analysis estimated audit value evaluation fixed-sample-size attribute sampling illustrate internal control inventory judgment sampling Maxols mean per unit normal distribution payroll physical units placed on internal pling pps sampling predefined random number table random sample ratio estimation reliability level reliance on internal required sample sales invoices sample item sample mean sample results sample selection sample size sampling application sampling error sampling interval sampling probability sampling without replacement standard deviation statistical sampling step stop-or-go sampling stratified sampling stratum substantive tests systematic sampling systematic selection tion understatement unstratified mean unstratified MPU upper precision limit variable sampling worksheet