Audit Sampling: An Introduction / Edition 3

Audit Sampling: An Introduction / Edition 3

by Dan M. Guy, D. R. Carmichael, O. Ray Whittington
     
 

ISBN-10: 0471574627

ISBN-13: 9780471574620

Pub. Date: 01/28/1994

Publisher: Wiley

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

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Overview

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.

Product Details

ISBN-13:
9780471574620
Publisher:
Wiley
Publication date:
01/28/1994
Edition description:
Older Edition
Pages:
253
Product dimensions:
7.81(w) x 9.59(h) x 0.72(d)

Table of Contents

1Overview of Audit Sampling1
2Selecting a Representative Sample19
3Attribute Sampling43
4Using Variable Sampling for Accounting Estimation91
5Using Variable Sampling for Audit Hypothesis Testing143
6Probability-Proportional-to-Size Sampling193
7Nonstatistical Audit Sampling219
Index267

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