TY - BOOK AU - Arkin,Herbert TI - Sampling methods for the auditor: an advanced treatment SN - 0070021945 U1 - SB:657.45 23 PY - 1982/// CY - New York PB - McGraw Hill KW - Sampling KW - Auditors KW - Audit Risks N1 - 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 N2 - 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. ER -