Audit Sampling, Volume 1 |
Contents
Chapter | 2 |
Materiality Precision and Risks | 55 |
Chapter 6 | 89 |
Copyright | |
5 other sections not shown
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Common terms and phrases
accounts receivable achieved Adjustment Factor AICPA alpha risk Approved by Date attribute sampling auditor calculating sample chance cluster sampling column control account Date Approved decision interval Description of Population Description Operation Computation desired combined reliability desired precision DETERMINATION OF SAMPLE discovery sampling equal Estimated Ratio Estimated Standard Deviation evaluation evidence supports fair example Factor From Appendix Figure formula frequency distribution internal control inventory material error normal distribution normal table value number of items occurrence rate planned beta risk population mean Population of Ratios population standard deviation precision and reliability Prepared by Date random number table rate of occurrence Reliability Factor sample evidence sample mean sampling plan SIMPLE EXTENSION UNSTRATIFIED skip interval specified reliability statistical sampling statistical test strata Stratified supplemental audit procedures support fair statement Symbol Description Operation systematic sample Total Book Value total number true value ultimate risk unrestricted random sampling upper precision limit Worksheet 9