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Audit Sampling: An Introduction / Edition 3

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Overview

Emphasizing the use of sampling in the audit of financial statements by external as well as internal auditors, this book presents technical sampling material within the context of the auditing risk model. This edition features new sampling software with each book, new integration of international standards, and updated coverage of terminology and standards.
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Editorial Reviews

Booknews
A book/disk text for beginning and advanced auditing students with a previous undergraduate course in business statistics, designed to reduce the gap between introductory coverage and the professional level. Contains chapter glossaries, exercises, review questions, multiple-choice questions from professional exams, and case studies with questions, some keyed to spreadsheet programs on the companion disk. This fourth edition reflects guidance contained in the newly issued AICPA Auditing Procedure Study, . Annotation c. by Book News, Inc., Portland, Or.
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Product Details

  • ISBN-13: 9780471574620
  • Publisher: Wiley
  • Publication date: 1/28/1994
  • Edition description: Older Edition
  • Edition number: 3
  • Pages: 253
  • Product dimensions: 7.81 (w) x 9.59 (h) x 0.72 (d)

Table of Contents

1 Overview of Audit Sampling 1
2 Selecting a Representative Sample 19
3 Attribute Sampling 43
4 Using Variable Sampling for Accounting Estimation 91
5 Using Variable Sampling for Audit Hypothesis Testing 143
6 Probability-Proportional-to-Size Sampling 193
7 Nonstatistical Audit Sampling 219
Index 267
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