Description

Book Synopsis

Written from the standpoint of internal and external auditors, the material is easily understood by an entry-level auditing student and can be used as a supplement to a basic auditing text. It is also appropriate for an advanced or graduate level auditing course. It is designed to reduce the gap between textbooks that give only introductory coverage to audit sampling and the basic level of professional knowledge that is required to cope with audit sampling applications in practice.



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. 39Audit Sampling (AU 350 As Amended).

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

Index.

Audit Sampling

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    A Paperback / softback by Dan M. Guy, D. R. Carmichael, O. Ray Whittington

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      Publisher: John Wiley & Sons Inc
      Publication Date: Publication Date: 10/12/2001
      ISBN13: 9780471375906, 978-0471375906
      ISBN10: 047137590X
      Also in:
      Finance and accounting

      Description

      Book Synopsis

      Written from the standpoint of internal and external auditors, the material is easily understood by an entry-level auditing student and can be used as a supplement to a basic auditing text. It is also appropriate for an advanced or graduate level auditing course. It is designed to reduce the gap between textbooks that give only introductory coverage to audit sampling and the basic level of professional knowledge that is required to cope with audit sampling applications in practice.



      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. 39Audit Sampling (AU 350 As Amended).

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

      Index.

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