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The uses of statistical sampling in auditing
Some terms used in statistical sampling
What size of sample does the auditor need?
16 other sections not shown
accounting populations accuracy applied Arkin batches Bayesian calculate the sample Chapter cluster sampling column compliance error confidence interval confidence level confidence limits debtors decide discovery sampling doubtful debts error value estimation sampling example external auditor Figure follows formula fraud inference internal control system inventory invoices judgement sampling large number less level of confidence mean value minimum unacceptable error monetary precision MUER multistage sample MURR MUS system Normal distribution number of units objective probabilities percentage population mean population proportion problem procedure provides QUESTION SERIES random numbers random sample reject reliability factor required sample sample mean sample of 100 sample proportion sample size required sampling error sampling methods sampling of attributes sampling of variables sampling tables scientific sampling scientific sampling methods skewness standard deviation standard error statistical cost allocation statistical sampling strata stratify the population stratum total value unit precision limit unit sampling value of error vouchers