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CHAPTER TWO REVIEW OF PRIOR RELATED RESEARCH
CHAPTER THREE SIMULATION OF THE ACCOUNTING ENVIRONMENTS
CHAPTER FOUR DESCRIPTION OF THE AUDIT SAMPLING STRATEGIES
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account balances accounting environments accounting populations Accounting Research accounting system accuracy actual AICPA analysis analytical review appears assessment associated assumed assumption audit process audit strategy audit value Auditing Evidence Auditing Standards auditing theory auditor Bayesian beta distribution book value Clarkeson combined risk compliance deviations compliance error rates compliance test sample component computed confidence level conservatism considered discussed dissertation distribution dollar error dollar-unit sampling example factors footnote Grimlund approach Hence impact implied internal control hypothesis internal control information internal control models internal control system Journal of Accounting linkage rules loss function lower bound material error monetary error rate Neter and Loebbecke normal distribution obtained overstatement practice prior probability problem record relationship reliabil reliability approach reliability theory reliance on internal sample sizes series system specified statistical estimators statistical sampling STMPU substantive testing method subsystem system reliability Teitlebaum tion Type II error upper error limit validity variables