Audit sampling : an introduction
著者
書誌事項
Audit sampling : an introduction
J. Wiley, c2002
5th ed
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注記
Includes index
内容説明・目次
内容説明
Written from the standpoint of internal and external auditors, the material is easily understood by an entry-level auditing student and can be used as a supplement to a basic auditing text. It is also appropriate for an advanced or graduate level auditing course. It is designed to reduce the gap between textbooks that give only introductory coverage to audit sampling and the basic level of professional knowledge that is required to cope with audit sampling applications in practice.
目次
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.
Appendix A: Calculation Worksheets.
Appendix B: List of Equations.
Appendix C: SAS No. 39Audit Sampling (AU 350 As Amended).
Appendix D: Audit Sampling: Auditing Interpretations of Section 350.
Index.
「Nielsen BookData」 より
