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Audit Sampling : An Introduction to Statistical Sampling in Auditing

Audit Sampling : An Introduction to Statistical Sampling in Auditing - 5th edition

ISBN13: 978-0471375906

Cover of Audit Sampling : An Introduction to Statistical Sampling in Auditing 5TH 02 (ISBN 978-0471375906)
ISBN13: 978-0471375906
ISBN10: 047137590X
Cover type:
Edition/Copyright: 5TH 02
Publisher: John Wiley & Sons, Inc.
Published: 2002
International: No
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Audit Sampling : An Introduction to Statistical Sampling in Auditing - 5TH 02 edition

ISBN13: 978-0471375906

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

ISBN13: 978-0471375906
ISBN10: 047137590X
Cover type:
Edition/Copyright: 5TH 02
Publisher: John Wiley & Sons, Inc.

Published: 2002
International: No
Summary

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.

Table of Contents

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.
Appendix D: Audit Sampling: Auditing Interpretations of Section 350.
Index.

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