Scientific Method for Auditing: Applications of Statistical Sampling Theory to Auditing Procedure

Scientific Method for Auditing: Applications of Statistical Sampling Theory to Auditing Procedure by Lawrence L. Vance offers one of the earliest systematic efforts to bridge the professions of statistics and auditing. Written in 1949, the book argues that auditors—who almost universally base conclusions on sampling—have lacked rigorous statistical tools to interpret their findings. Vance addresses this gap by adapting concepts developed in quality control and scientific research to the pra...