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OVERVIEW OF AUDIT SAMPLING
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100 percent account balance AICPA alpha risk analytical review audit hypothesis audit objective audit procedures audit risk audit sampling audit tests audit value auditor balance or class basic bound beta risk book value calculated Chapter client compliance tests control procedures defined determine deviation rate difference estimation discovery sampling Empress Cosmetique equation evaluation examination financial statements illustrate incorrect acceptance internal accounting control internal control inventory materially misstated mean per unit monetary error nonstatistical sampling physical units pling pps sampling random number table random sample ratio estimation reliability level reliance on internal required sample risk of incorrect risk of overreliance sales invoices sample item sample mean sample results sample selection sample size sampling application sampling error sampling risk standard deviation statistical sampling stop-or-go sampling stratified mean stratified MPU stratified sampling stratum substantive tests systematic sampling test of details tion tolerable error tolerable rate understatement unstratified upper precision limit