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Audit Sampling, An Introduction by Dan M. Guy,D. R. Carmichael,O. Ray Whittington
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    • Product code: 16741
    • ISBN: 047137590x, ISBN13: 9780471375906, 288 pages, paperback
      Published by John Wiley & Sons on 2001 , 5th
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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.

    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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