Add to ORKGIncludes bibliographical references (p. 23)."The objective of this paper is to illustrate how an auditor may use statistical sampling to help control the audit risk. The focus is on planning a significant area of audit interest such as the revenue cycle. Both statistical substantive tests of details and any required statistical tests of compliance may be designed so that the risk of failing to discover a material monetary error as well as the risk of overauditing may be limited to a tolerable level. In addition, by considering the extent of these tests at several levels of planned reliance on the system of internal accounting control, a least cost combination can be selected.
The traditional literature applying statistical sampling to auditing sometimes overlooks the special...
4. Which - statistical and nonstatistical sampling method to use depends on several reasons: auditor...
Abstract: This article approaches the general issue of diminishing the evidence investigat...
Includes bibliographical references (p. 23)."The objective of this paper is to illustrate how an aud...
Audit sampling is the application of an audit procedure to less than 100 percent of the items within...
The auditor\u27s overall objective is to determine whether the accounting process is free from mater...
This paper describes current practices relating to statistical sampling used by auditors performing ...
Auditors use extensive auditing techniques to audit financial statements in an effort to accumulate ...
AbstractAudit sampling means, according to International Standard on Auditing 530 “Audit Sample”, ap...
The problems of development of audit activity have signified a drop of audit companies' business rep...
© 2014, Mediterranean Journal of Social Sciences. All right reserved. The main objective of this stu...
The main objective of this study is to develop methodology of assessing the quality of the audit sam...
This is the author accepted manuscript. The final version is available from the Royal Statistical So...
Sampling is one of the most important audit procedures, to be used in almost everyone audit. The mai...
This exposure draft is a proposed Audit Guide entitled Audit Sampling. The proposed guide is importa...
The traditional literature applying statistical sampling to auditing sometimes overlooks the special...
4. Which - statistical and nonstatistical sampling method to use depends on several reasons: auditor...
Abstract: This article approaches the general issue of diminishing the evidence investigat...
Includes bibliographical references (p. 23)."The objective of this paper is to illustrate how an aud...
Audit sampling is the application of an audit procedure to less than 100 percent of the items within...
The auditor\u27s overall objective is to determine whether the accounting process is free from mater...
This paper describes current practices relating to statistical sampling used by auditors performing ...
Auditors use extensive auditing techniques to audit financial statements in an effort to accumulate ...
AbstractAudit sampling means, according to International Standard on Auditing 530 “Audit Sample”, ap...
The problems of development of audit activity have signified a drop of audit companies' business rep...
© 2014, Mediterranean Journal of Social Sciences. All right reserved. The main objective of this stu...
The main objective of this study is to develop methodology of assessing the quality of the audit sam...
This is the author accepted manuscript. The final version is available from the Royal Statistical So...
Sampling is one of the most important audit procedures, to be used in almost everyone audit. The mai...
This exposure draft is a proposed Audit Guide entitled Audit Sampling. The proposed guide is importa...
The traditional literature applying statistical sampling to auditing sometimes overlooks the special...
4. Which - statistical and nonstatistical sampling method to use depends on several reasons: auditor...
Abstract: This article approaches the general issue of diminishing the evidence investigat...