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- Product code: 16741
- ISBN: 047137590x,
ISBN13: 9780471375906,
288 pages, paperback
Published by John Wiley & Sons on 2001
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Description of Audit Sampling, An Introduction |
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.
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Contents of Audit Sampling, An Introduction |
Overview of Audit Sampling
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
Appendix A: Calculation Worksheets
Appendix B: List of Equations
Appendix C: SAS No. 39 - Audit Sampling (AU 350 As Amended)
Appendix D: Audit Sampling: Auditing Interpretations of Section 350
Index
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