In a discovery sampling activity the auditor seeks to vet an inventory by measuring (or inspecting) a random sample of items from the inventory. When the auditor finds every sample item in compliance, he must then make a confidence statement about the whole inventory. For example, the auditor might say: ''We believe that this inventory of 100 items contains no more than 5 defectives with 95% confidence.'' Note this is a retrospective statement in that it asserts something about the inventory after the sample was selected and measured. Contrast this to the prospective statement: ''We will detect the existence of more than 5 defective items in this inventory with 95% probability.'' The former uses confidence probability while the latter uses ...
According to the Statement on Auditing Standards (SAS) No. 39 (AU 350.01), audit sampling is defined...
Some comparisons between probability of replication, P-values and confidence intervals.</p
209 p.Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1983.Monetary unit acceptance samp...
Strategic models of auditor-inspectee interaction have neglected implementation details in multiple-...
This research project first presents an overview of discovery sampling, a sampling method that can b...
The problem motivating this article is the determination of sample size at the substantive testing s...
<p>Probability of error vs probability of detection for (1) 16 total SUs with 10 MUs (2) 20 total SU...
<p>Probability of error vs probability of detection for (1) 16 total SUs with 8 MUs (2) 20 total SUs...
In many audit tasks, auditors evaluate multiple hypotheses to diagnose the situation. Research sugge...
AbstractThis paper examines possible differences in auditors’ performance when they make belief-base...
<p>Probability of error vs probability of detection for (1) 16 total SUs with 4 MUs (2) 20 total SUs...
Auditing a large population of recorded values is usually done by means of sampling.Based on the num...
According to the Statement on Auditing Standards (SAS) No. 39 (AU 350.01), audit sampling is defined...
AbstractAudit sampling means, according to International Standard on Auditing 530 “Audit Sample”, ap...
We consider the problem of statistical sampling for auditing elections, and we develop a remark-ably...
According to the Statement on Auditing Standards (SAS) No. 39 (AU 350.01), audit sampling is defined...
Some comparisons between probability of replication, P-values and confidence intervals.</p
209 p.Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1983.Monetary unit acceptance samp...
Strategic models of auditor-inspectee interaction have neglected implementation details in multiple-...
This research project first presents an overview of discovery sampling, a sampling method that can b...
The problem motivating this article is the determination of sample size at the substantive testing s...
<p>Probability of error vs probability of detection for (1) 16 total SUs with 10 MUs (2) 20 total SU...
<p>Probability of error vs probability of detection for (1) 16 total SUs with 8 MUs (2) 20 total SUs...
In many audit tasks, auditors evaluate multiple hypotheses to diagnose the situation. Research sugge...
AbstractThis paper examines possible differences in auditors’ performance when they make belief-base...
<p>Probability of error vs probability of detection for (1) 16 total SUs with 4 MUs (2) 20 total SUs...
Auditing a large population of recorded values is usually done by means of sampling.Based on the num...
According to the Statement on Auditing Standards (SAS) No. 39 (AU 350.01), audit sampling is defined...
AbstractAudit sampling means, according to International Standard on Auditing 530 “Audit Sample”, ap...
We consider the problem of statistical sampling for auditing elections, and we develop a remark-ably...
According to the Statement on Auditing Standards (SAS) No. 39 (AU 350.01), audit sampling is defined...
Some comparisons between probability of replication, P-values and confidence intervals.</p
209 p.Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1983.Monetary unit acceptance samp...