Sampling methods for the auditor: an advanced treatment/ Herbert Arkin

Includes index

Preface -- Sampling and Audit Objectives -- Compliance Tests -- Substantive (Dollar Value) Tests -- Inventories and Sampling -- Confirmations -- Other Applications -- Dollar Unit Sampling -- Problems of Sample Selection -- Sample Data as Legal Evidence -- Audit Risks vs. Statistical Risks -- Appendix -- Index

This book goes beyond an elementary level to discuss the often frustrating problem of determining the correct sample size for a major audit. It will help both independent public accountants and government auditors whose sampling approaches are markedly different because of their differing test objectives.