Audit Sampling: An Introduction to Statistical Sampling in Auditing, Third Edition
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More About This Title Audit Sampling: An Introduction to Statistical Sampling in Auditing, Third Edition
English
Designed from the perspective of financial auditing with emphasis on the use of sampling in the audit of financial statements by external as well as internal auditors. Presents technical sampling material within the context of the auditing risk model. New to this edition: a chapter on nonstatistical sampling, coverage of sampling to test compliance with laws and regulations, SAS #55 on internal control structure and recently published articulation standards.
English
Selecting a Representative Sample.
Attribute Sampling.
Using Variable Sampling for Accounting Estimation.
Using Variable Sampling for Audit Hypothesis Testing.
Probability-Proportional-to-Size Sampling.
Nonstatistical Audit Sampling.
Appendices.
Index.
