Sampling methods for the auditor: an advanced treatment/ Herbert Arkin
Material type: TextPublication details: New York: McGraw-Hill, 1982Description: 251 pages, 23 cmISBN:- 0070021945
- SB:657.45 Ar720
Includes index
Preface -- Sampling and audit objectives -- Compliance tests -- Substantive (dollar value) tests -- Inventories and smpling -- Confirmations -- Other applications -- Dollar unit sampling -- Problems of smple selection -- Sample data as legal evidence -- Audit risks vs statistical risks
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