Audit Sampling. Representativeness of Samples, Parameters and Monetary Unit Sampling

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Publisher : GRIN Verlag
ISBN 13 : 3346925749
Total Pages : 31 pages
Book Rating : 4.3/5 (469 download)

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Book Synopsis Audit Sampling. Representativeness of Samples, Parameters and Monetary Unit Sampling by :

Download or read book Audit Sampling. Representativeness of Samples, Parameters and Monetary Unit Sampling written by and published by GRIN Verlag. This book was released on 2023-08-21 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2016 in the subject Business economics - Revision, Auditing, University of Duisburg-Essen (Auditing, Accounting and Controlling), course: Case Study Seminar on Auditing, language: English, abstract: The rapid growth of American companies at the beginning of the twentieth century resulted in a high demand for audits which are based on selected tests of items that represent the account balances or classes of transaction. Some auditors used to include every transaction from the respective period into the examination. However, some groups of auditors begin to develop methods to apply statistical sampling in auditing processes during the 1950s. This paper is structured as follows: in the main part, audit sampling and relevant terms are discussed. Representativeness of the sample is mentioned, which is significant aspect to make proper conclusions in respect to the population. The different types of generating population and their advantages for sampling. Furthermore, different sampling methods with each other compared, and the advantages and disadvantages of sample selection methods are discussed. In the third part, the main parameters of audit sampling are discussed in detail and their effects on the sample size and overall audit process are mentioned. In the fourth part, MUS system and its benefits and restrictions are clarified. The fifth part summarizes and concludes with the help of the Excel sample.

Dollar-unit Sampling

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Publisher :
ISBN 13 :
Total Pages : 440 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Dollar-unit Sampling by : Donald A. Leslie

Download or read book Dollar-unit Sampling written by Donald A. Leslie and published by . This book was released on 1979 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Practical Statistical Sampling for Auditors

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Publisher : CRC Press
ISBN 13 : 9780824771249
Total Pages : 432 pages
Book Rating : 4.7/5 (712 download)

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Book Synopsis Practical Statistical Sampling for Auditors by : Arthur J. Wilburn

Download or read book Practical Statistical Sampling for Auditors written by Arthur J. Wilburn and published by CRC Press. This book was released on 1984-04-03 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a clear, readable style, this timely volume provides the information needed to design and execute audit samples for the appraisal, evaluation, and validation of financial and accounting data. With this material, auditors and analysts can accomplish such required functions as evaluating program performance and determining the reliability of financial records and statements more quickly and accurately. Designed as a practical, reliable, on-the-job reference -- with a minimum of statistical theory and formulas -- Practical Statistical Sampling for Auditors blends statistical sampling with other acceptable auditing techniques ... emphasizes the significance of error analysis and audit appraisal ... examines audit and statistical stratification ... advocates the use of minimum samples ... emphasizes the use of replication to support audit decisions ... and outlines the advantages and limitations of various audit sampling schemes. Further, Practical Statistical Sampling for Auditors offers such handy features as chapter summaries, computer printouts, real-life examples, a time-saving table of minimum sample sizes, an easy-to-use glossary, a detailed index, and numerous literature citations, helping auditors; accountants; program, budget, and management analysts; comptrollers; and financial managers to apply statistical methods in consonance with Auditing Standards. Book jacket.

Audit Sampling

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Publisher :
ISBN 13 :
Total Pages : 198 pages
Book Rating : 4.3/5 (97 download)

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Book Synopsis Audit Sampling by : American Institute of Certified Public Accountants. Audit Sampling Task Force

Download or read book Audit Sampling written by American Institute of Certified Public Accountants. Audit Sampling Task Force and published by . This book was released on 2008 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Audit Guide

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Publisher : John Wiley & Sons
ISBN 13 : 1945498560
Total Pages : 208 pages
Book Rating : 4.9/5 (454 download)

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Book Synopsis Audit Guide by : AICPA

Download or read book Audit Guide written by AICPA and published by John Wiley & Sons. This book was released on 2017-10-02 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considered the industry-standard resource and updated as of March 1, 2014, the Audit Sampling Guide summarizes applicable requirements and practices, and delivers “how-to” advice to help auditors apply nonstatistical and statistical sampling. The guide includes case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real world situations. New in 2014, a detailed case study of the application of classical variables sampling with the use of software has been included as an appendix. The appendices also include sampling tables and similar tools, as well as other sampling considerations. Packed with information on sampling requirements and sampling methods, this Guide is an indispensable resource.

Audit Guide

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Publisher : John Wiley & Sons
ISBN 13 : 195068833X
Total Pages : 208 pages
Book Rating : 4.9/5 (56 download)

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Book Synopsis Audit Guide by : AICPA

Download or read book Audit Guide written by AICPA and published by John Wiley & Sons. This book was released on 2020-06-23 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated as of December 1, 2019, this guide continues to be an indispensable resource packed with information on sampling requirements and methods. It introduces statistical and nonstatistical sampling approaches, and features case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real-world situations.

Practitioner's Guide to Audit Sampling

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Publisher :
ISBN 13 :
Total Pages : 216 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Practitioner's Guide to Audit Sampling by : Dan M. Guy

Download or read book Practitioner's Guide to Audit Sampling written by Dan M. Guy and published by . This book was released on 1998-07-06 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This reference book guides readers in the application of statistical and nonstatistical sampling-to auditing financial statements, testing internal control, and assessing compliance with laws and regulations. Featuring simple discussions of all types of audit sampling, the book contains practice aids for planning, performance, and evaluation.

Statistical Models and Analysis in Auditing: A Study of Statistical Models and Methods for Analyzing Nonstandard Mixtures of Distributions in Auditing

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Publisher : National Academies Press
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4./5 ( download)

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Book Synopsis Statistical Models and Analysis in Auditing: A Study of Statistical Models and Methods for Analyzing Nonstandard Mixtures of Distributions in Auditing by : Panel on Nonstandard Mixtures of Distributions

Download or read book Statistical Models and Analysis in Auditing: A Study of Statistical Models and Methods for Analyzing Nonstandard Mixtures of Distributions in Auditing written by Panel on Nonstandard Mixtures of Distributions and published by National Academies Press. This book was released on 1988-01-01 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

An Introduction to Statistical Sampling in Auditing

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Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 264 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis An Introduction to Statistical Sampling in Auditing by : Dan M. Guy

Download or read book An Introduction to Statistical Sampling in Auditing written by Dan M. Guy and published by John Wiley & Sons. This book was released on 1981 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Audit Sampling

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Publisher :
ISBN 13 :
Total Pages : 276 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Audit Sampling by : Dan M. Guy

Download or read book Audit Sampling written by Dan M. Guy and published by . This book was released on 1998 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Emphasizing the use of sampling in the audit of financial statements by external as well as internal auditors, this book presents technical sampling material within the context of the auditing risk model. This edition features new sampling software with each book, new integration of international standards, and updated coverage of terminology and standards.

Statistical Sampling for Audit and Control

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Publisher : Wiley-Interscience
ISBN 13 :
Total Pages : 308 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Statistical Sampling for Audit and Control by : Thomas W. McRae

Download or read book Statistical Sampling for Audit and Control written by Thomas W. McRae and published by Wiley-Interscience. This book was released on 1974 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Statistical Sampling and Risk Analysis in Auditing

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Publisher : Gower Publishing, Ltd.
ISBN 13 : 9780566080807
Total Pages : 178 pages
Book Rating : 4.0/5 (88 download)

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Book Synopsis Statistical Sampling and Risk Analysis in Auditing by : Peter Jones

Download or read book Statistical Sampling and Risk Analysis in Auditing written by Peter Jones and published by Gower Publishing, Ltd.. This book was released on 1999 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book's practical emphasis on meeting the ever-changing needs of clients and auditees will benefit a wide audience by helping readers to: [ select a suitable, practical sampling approach [ appreciate the statistical implications [ evaluate the results of audit testing [ take account of risk and control evaluation in targeting valuable audit resources.

Audit Sampling

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Publisher :
ISBN 13 :
Total Pages : 280 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis Audit Sampling by : Dan M. Guy

Download or read book Audit Sampling written by Dan M. Guy and published by . This book was released on 1986-03-18 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents fundamentals of statistical sampling as they pertain to auditing. Contains easy-to-understand discussion of attribute, variable and dollar unit sampling, and is presented with a minimum of mathematical notation. Also features numerous questions and cases, and each chapter is preceded by learning objectives.

Sampling Methods for the Auditor

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Publisher : McGraw-Hill Companies
ISBN 13 :
Total Pages : 280 pages
Book Rating : 4.:/5 (44 download)

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Book Synopsis Sampling Methods for the Auditor by : Herbert Arkin

Download or read book Sampling Methods for the Auditor written by Herbert Arkin and published by McGraw-Hill Companies. This book was released on 1982 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Audit Sampling

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Publisher :
ISBN 13 :
Total Pages : 128 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Audit Sampling by : American Institute of Certified Public Accountants

Download or read book Audit Sampling written by American Institute of Certified Public Accountants and published by . This book was released on 2001 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Sampling in Auditing

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Publisher :
ISBN 13 :
Total Pages : 190 pages
Book Rating : 4.:/5 ( download)

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Book Synopsis Sampling in Auditing by : Henry P. Hill

Download or read book Sampling in Auditing written by Henry P. Hill and published by . This book was released on 1979 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Self-study Statistical Sampling Course

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Publisher :
ISBN 13 :
Total Pages : 358 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Self-study Statistical Sampling Course by : United States. Defense Contract Audit Agency

Download or read book Self-study Statistical Sampling Course written by United States. Defense Contract Audit Agency and published by . This book was released on 1967 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: