Audit sampling: an introduction

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Wiley, Jan 26, 1994 - Business & Economics - 253 pages
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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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Contents

Nonstatistical and Statistical Audit Sampling
2
What Are the Advantages of Statistical Sampling?
8
Chapter Organization
14
Copyright

9 other sections not shown

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About the author (1994)

Ray Whittington is chairman of the accounting department at San Diego State University, and received his Ph.D. from the University of Houston. He has also been the Director of Audit Research for the AICPA

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