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Required Precision of the Audit Opinion
Attestation Objectives of Substantive Verification
Error Types and Types of Testing
26 other sections not shown
account balance accounting estimates accounts receivable analytical review Appendix applications appropriate attributes sampling audit evidence audit procedures audit risk audit sampling auditor average sampling interval binomial book value cell width chance of selection client compliance tests computed confidence level confirmation conservatism critical compliance deviations cumulative degree of assurance detect distribution dollar-unit sampling DUS-cell evaluation DUSPAK error size-limit assumption example Figure financial statements frequency internal control inventory invoice judgmental sampling key item selection material error materiality limit monetary errors normal objective overstatement physical unit physical-unit sample Poisson Poisson distribution population error population items possible errors precision gap widening prior probabilities random numbers reasonable rule infractions sample errors sample extension sample items sample of 100 sample results sample size sampling conclusion sampling confidence sampling plans sampling risk selected dollar standard deviation statistical sampling substantive tests top stratum UEL factor understatements upper error limit variables sampling