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Subjected to Mathematical Analysis The American Accountant
Cranstoun William D A New Look at Basic Auditing
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accept accounts receivable analysis analytical review applications approximation audit units auditing procedures auditor basis book amount book value cash CAV approach cent compliance tests computed concept considered control procedure control step correct cost decision decision theory detection determine discussion distribution dollar units dollar-unit sampling effect entries error rate evaluation example false items financial statements formula internal control internal control system inventory items Journal of Accountancy mathematical maximum risk mean per unit ment method number of errors number of items overstatement errors parameters Poisson Poisson distribution population total overstatement possible prob probability problem proportion questionnaire ratio estimator regression regression analysis reliability level reliance risk sample size sample sizes sampling error sampling of audit sampling plans selection specified standard deviation statistical sampling statistical techniques stratified sampling stratum substantive tests Table tests of details tion transactions trol type of error understatement unit estimator upper precision limit variables variance