Audit sampling: an introduction
Wiley, Jan 26, 1994 - Business & Economics - 253 pages
Designed from the perspective of financial auditing with emphasis on the use of sampling in the audit of financial statements by external as well as internal auditors. Presents technical sampling material within the context of the auditing risk model. New to this edition: a chapter on nonstatistical sampling, coverage of sampling to test compliance with laws and regulations, SAS #55 on internal control structure and recently published articulation standards.
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Nonstatistical and Statistical Audit Sampling
What Are the Advantages of Statistical Sampling?
9 other sections not shown
account balance accounts receivable achieved UPL AICPA alpha risk approach assessing control risk audit hypothesis audit procedures audit risk audit sampling auditor balance or class basic bound beta risk book value calculated Chapter client compliance control structure policies defined detection risk determine difference estimation discovery sampling equation evaluation financial statements illustrate incorrect acceptance internal control structure inventory judgment level of control material misstatement mean per unit monetary misstatement nonsampling nonstatistical sampling percent risk physical units planned assessed level pling policies or procedures pps sampling random number table random sample rate of deviations risk of assessing risk of incorrect risk too low sample item sample mean sample results sample selection sample size sampling application sampling plan sampling risk standard deviation statistical sampling stratified stratum substantive tests systematic sampling test of details tests of controls tion tolerable misstatement tolerable rate understatement unstratified MPU upper precision limit variable sampling