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

By: Arkin, Herbert [author].
Material type: TextTextPublisher: New York: McGraw Hill, 1982Description: xii, 251 pages, 23 cm.ISBN: 0070021945.Subject(s): Sampling -- AuditorsDDC classification: SB:657.45
Contents:
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
Summary: 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.
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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.

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