Audit sampling : an introduction
著者
書誌事項
Audit sampling : an introduction
John Wiley, c1998
4th ed
大学図書館所蔵 件 / 全8件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes index
内容説明・目次
内容説明
This instructional text on the use of statistical and non-statistical sampling in auditing should be appropriate for an advanced auditing course where coverage is given to topics such as SEC reporting, computer auditing, audit risk, materiality, and audit reporting. It seeks to bridge the gap between introductory coverage of audit sampling and the technical presentation of concepts. It is written from the viewpoint of financial auditing with an emphasis on the use of sampling in the audit of financial statements by external auditors. Much of the material in the book is also appropriate from an internal auditing perspective.
目次
- Part 1 An introduction to corporate finance: overview of audit sampling
- selecting a representative sample
- attribute sampling
- using variable sampling for accounting estimation
- using variable sampling for audit hypothesis testing
- probability-proportional-to-size sampling
- nonstatistical audit sampling. Appendices: calculation worksheets
- list of equations
- additional statistical sampling references
- SAS no. 39 - audit sampling.
「Nielsen BookData」 より