000			01229nam a22002177a 4500
999			_c427844 _d427844
003			ISI Library, Kolkata
005			20201015111724.0
008			201015b ||||| |||| 00| 0 eng d
020			_a0070021945
040			_aISI Library _bEnglish
082	0	4	_223 _aSB:657.45 _bAr720
100	1		_aArkin, Herbert _eauthor
245	1	0	_aSampling methods for the auditor: _ban advanced treatment/ _cHerbert Arkin
260			_aNew York: _bMcGraw Hill, _c1982
300			_axii, 251 pages, _c23 cm.
504			_aIncludes index
505			_aPreface -- 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
520			_aThis 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.
650		4	_aSampling _xAuditors
942			_2ddc _cBK