Audit Sampling: An Introduction

An overview of audit sampling selecting a representative sample attribute sampling compliance auditing with laws and regulations using variable sampling for accounting estimation usingVariable sampling for audit hypothesis testing probability proportionate to size sampling non-statistical sampling techniques.

Abstract

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.