Audit sampling: an introduction
John Wiley, 1998 - Business & Economics - 257 pages
It seeks to bridge the gap between introductory coverage of audit sampling and the technical presentation of concepts. It is written from the viewpoint of financial auditing with an emphasis on the use of sampling in the audit of financial statements by external auditors. Much of the material in the book is also appropriate from an internal auditing perspective.
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Nonstatistical and Statistical Audit Sampling
The Risk of Sampling
Case ll Is Sampling Involved?
ComputerGenerated Random Numbers
Case 21 Selecting a Sample
Planning Considerations for Test of Controls
USING VARIABLE SAMPLING FOR ACCOUNTING
PPS Sampling for Overstatements
PPS Sampling for Overstatements and Understatements
Case 61 Clip Joint Inc
Why Use Nonstatistical Audit Sampling?
Use of Nonstatistical Sampling for Tests of Controls
List of Equations
USING VARIABLE SAMPLING FOR AUDIT
The Audit Hypothesis Model
Demonstration of the Audit Hypothesis Model
Audit Sampling Auditing Interpretations of Section 350