## Statistical auditing: review, concepts, and problems, Volume 1 |

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### Contents

Measures of Central Tendency | 14 |

Selecting a Sample | 31 |

Determination of the Sample Size | 44 |

Copyright | |

11 other sections not shown

### Common terms and phrases

acceptance sampling account balance Accounts Receivable AICPA allocation analytic review Appendix Figure applied approximately assume assumption attribute sampling audited account values auditor auditor wishes AUPL auxiliary estimators Bayesian binomial distribution Central Limit Theorem Chapter client's balance compliance test compute confidence interval confidence level construct Cost of Sales CUPL decision DEL0 discovery sampling plan discussed employed Equation example expected cost fpc factor given identify internal control inventory mean per-unit estimator measure methods normal distribution number of strata observed obtained overstatement Poisson distribution population error rate PPS sampling prior probability problem proportion random numbers ratio estimator regression analysis regression estimator reject relationship reliability reported account values required sample risk sample mean sample result sample size sample sizes sample statistic sample units signal simple mean per-unit skewed specified standard deviation statistical sampling statistical techniques stratification stratified sampling unrestricted random sampling variable variance