The Application Of Statistical Sampling Techniques To The Field Of Auditing

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Practical Statistical Sampling for Auditors

Author : Arthur J. Wilburn
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 Guide

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1950688348
Total Pages : 229 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 2020-05-14 with total page 229 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.

Audit Guide

Author : AICPA
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 Sampling

Author :
Publisher :
ISBN 13 : 9781119448617
Total Pages : pages
Book Rating : 4.4/5 (486 download)

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Book Synopsis Audit Sampling by :

Download or read book Audit Sampling written by and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Statistical Sampling and Risk Analysis in Auditing

Author : Peter Jones
Publisher : Routledge
ISBN 13 : 1351898000
Total Pages : 144 pages
Book Rating : 4.3/5 (518 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 Routledge. This book was released on 2017-07-05 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is aimed at those with responsibilities for audit, risk and control - auditors of course - but also finance directors, audit committee members, project accountants, systems designers and other professionals too. Working under pressure, these people often need to take account of theory and best practice but strike a balance with the practical demands of their workplace. 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. It does this by laying out the principles behind a concept and then grounding them in ’real life’ cases for the reader to work through. These are accompanied by suggested solutions which, while not definitive answers, do provide valuable advice and guidance. Finally the range of appendices, including a complete copy of the statement of auditing standards, SAS 430, make this book an essential resource for everyone concerned about modern auditing.

Auditing For Dummies

Author : Maire Loughran
Publisher : John Wiley & Sons
ISBN 13 : 0470530715
Total Pages : 397 pages
Book Rating : 4.4/5 (75 download)

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Book Synopsis Auditing For Dummies by : Maire Loughran

Download or read book Auditing For Dummies written by Maire Loughran and published by John Wiley & Sons. This book was released on 2010-07-06 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: The easy way to master the art of auditing Want to be an auditor and need to hone your investigating skills? Look no further. This friendly guide gives you an easy-to-understand explanation of auditing — from gathering financial statements and accounting information to analyzing a client's financial position. Packed with examples, it gives you everything you need to ace an auditing course and begin a career today. Auditing 101 — get a crash course in the world of auditing and a description of the types of tasks you'll be expected to perform during a typical day on the job It's risky business — find out about audit risk and arm yourself with the know-how to collect the right type of evidence to support your decisions Auditing in the real world — dig into tons of sample business records to perform your first audit Focus on finances — learn how both ends of the financial equation — balance sheet and income statement — need to be presented on your client's financial statements Seal the deal — get the lowdown on how to wrap up your audit and write your opinion After the audit — see the types of additional services that may be asked of you after you've issued your professional opinion

Using Statistical Sampling

Author : United States. General Accounting Office. Program Evaluation and Methodology Division
Publisher :
ISBN 13 :
Total Pages : 244 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Using Statistical Sampling by : United States. General Accounting Office. Program Evaluation and Methodology Division

Download or read book Using Statistical Sampling written by United States. General Accounting Office. Program Evaluation and Methodology Division and published by . This book was released on 1992 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Dollar-unit Sampling

Author : Donald A. Leslie
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:

Data Analysis and Sampling Simplified

Author : Donald A. Dickie
Publisher :
ISBN 13 : 9781634540612
Total Pages : pages
Book Rating : 4.5/5 (46 download)

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Book Synopsis Data Analysis and Sampling Simplified by : Donald A. Dickie

Download or read book Data Analysis and Sampling Simplified written by Donald A. Dickie and published by . This book was released on 2019-08-29 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is about how to reduce large data sets down to the critical few high-risk subsets.

Statistical Techniques for Forensic Accounting

Author : Saurav K. Dutta
Publisher : Pearson Education
ISBN 13 : 0133133818
Total Pages : 285 pages
Book Rating : 4.1/5 (331 download)

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Book Synopsis Statistical Techniques for Forensic Accounting by : Saurav K. Dutta

Download or read book Statistical Techniques for Forensic Accounting written by Saurav K. Dutta and published by Pearson Education. This book was released on 2013 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fraud or misrepresentation often creates patterns of error within complex financial data. The discipline of statistics has developed sophisticated techniques and well-accepted tools for uncovering these patterns and demonstrating that they are the result of deliberate malfeasance. Statistical Techniques for Forensic Accounting is the first comprehensive guide to these tools and techniques: understanding their mathematical underpinnings, using them properly, and effectively communicating findings to non-experts. Dr. Saurav Dutta, one of the field's leading experts, has been engaged as an expert in many of the world's highest-profile fraud cases, including Worldcom, Global Crossing, Cendant, and HealthSouth. Now, he covers everything forensic accountants, auditors, investigators, and litigators need to know to use these tools and interpret others' use of them. Coverage includes: Exploratory data analysis: identifying the "Fraud Triangle" and other red flags Data mining: tools, usage, and limitations Traditional statistical terms and methods applicable to forensic accounting Uncertainty and probability theories and their forensic implications Bayesian analysis and networks Statistical inference, sampling, sample size, estimation, regression, correlation, classification, and prediction How to construct and conduct valid and defensible statistical tests How to articulate and effectively communicate findings to other interested and knowledgeable parties

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

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

Author : Panel on Nonstandard Mixtures of Distributions
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:

Auditing

Author : Raymond N. Johnson
Publisher : Wiley Global Education
ISBN 13 : 1119404924
Total Pages : 733 pages
Book Rating : 4.1/5 (194 download)

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Book Synopsis Auditing by : Raymond N. Johnson

Download or read book Auditing written by Raymond N. Johnson and published by Wiley Global Education. This book was released on 2019-05-20 with total page 733 pages. Available in PDF, EPUB and Kindle. Book excerpt: The explosion of data analytics in the auditing profession demands a different kind of auditor. Auditing: A Practical Approach with Data Analytics prepares students for the rapidly changing demands of the auditing profession by meeting the data-driven requirements of today's workforce. Because no two audits are alike, this course uses a practical, case-based approach to help students develop professional judgement, think critically about the auditing process, and develop the decision-making skills necessary to perform a real-world audit. To further prepare students for the profession, this course integrates seamless exam review for successful completion of the CPA Exam.

IRS Statistical Sampling Handbook

Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 92 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis IRS Statistical Sampling Handbook by : United States. Internal Revenue Service

Download or read book IRS Statistical Sampling Handbook written by United States. Internal Revenue Service and published by . This book was released on 1988 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Some Theory of Sampling

Author : William Edwards Deming
Publisher : Courier Corporation
ISBN 13 : 9780486646848
Total Pages : 644 pages
Book Rating : 4.6/5 (468 download)

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Book Synopsis Some Theory of Sampling by : William Edwards Deming

Download or read book Some Theory of Sampling written by William Edwards Deming and published by Courier Corporation. This book was released on 1966-01-01 with total page 644 pages. Available in PDF, EPUB and Kindle. Book excerpt: An analysis of the problems, theory, and design of sampling techniques; assumes only college-level algebra. "The 'bible' of sampling statisticians." ? American Statistical Association Journal. 1950 edition.

Government Auditing Standards - 2018 Revision

Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office

Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Brink's Modern Internal Auditing

Author : Robert R. Moeller
Publisher : John Wiley & Sons
ISBN 13 : 0470463872
Total Pages : 1186 pages
Book Rating : 4.4/5 (74 download)

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Book Synopsis Brink's Modern Internal Auditing by : Robert R. Moeller

Download or read book Brink's Modern Internal Auditing written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2009-04-15 with total page 1186 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today's internal auditor is responsible for creating higher standards of professional conduct and for greater protection against inefficiency, misconduct, illegal activity, and fraud. Now completely revised and updated, Brink's Modern Internal Auditing, Seventh Edition is a comprehensive resource and reference book on the changing world of internal auditing, including new coverage of the role of the auditor and internal control. An invaluable resource for both the new and seasoned internal auditor, the Seventh Edition provides auditors with the body of knowledge needed in order to be effective.

Sampling

Author : Sharon L. Lohr
Publisher : CRC Press
ISBN 13 : 1000022544
Total Pages : 923 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Sampling by : Sharon L. Lohr

Download or read book Sampling written by Sharon L. Lohr and published by CRC Press. This book was released on 2019-04-08 with total page 923 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition is a reprint of the second edition published by Cengage Learning, Inc. Reprinted with permission. What is the unemployment rate? How many adults have high blood pressure? What is the total area of land planted with soybeans? Sampling: Design and Analysis tells you how to design and analyze surveys to answer these and other questions. This authoritative text, used as a standard reference by numerous survey organizations, teaches sampling using real data sets from social sciences, public opinion research, medicine, public health, economics, agriculture, ecology, and other fields. The book is accessible to students from a wide range of statistical backgrounds. By appropriate choice of sections, it can be used for a graduate class for statistics students or for a class with students from business, sociology, psychology, or biology. Readers should be familiar with concepts from an introductory statistics class including linear regression; optional sections contain the statistical theory, for readers who have studied mathematical statistics. Distinctive features include: More than 450 exercises. In each chapter, Introductory Exercises develop skills, Working with Data Exercises give practice with data from surveys, Working with Theory Exercises allow students to investigate statistical properties of estimators, and Projects and Activities Exercises integrate concepts. A solutions manual is available. An emphasis on survey design. Coverage of simple random, stratified, and cluster sampling; ratio estimation; constructing survey weights; jackknife and bootstrap; nonresponse; chi-squared tests and regression analysis. Graphing data from surveys. Computer code using SAS® software. Online supplements containing data sets, computer programs, and additional material. Sharon Lohr, the author of Measuring Crime: Behind the Statistics, has published widely about survey sampling and statistical methods for education, public policy, law, and crime. She has been recognized as Fellow of the American Statistical Association, elected member of the International Statistical Institute, and recipient of the Gertrude M. Cox Statistics Award and the Deming Lecturer Award. Formerly Dean’s Distinguished Professor of Statistics at Arizona State University and a Vice President at Westat, she is now a freelance statistical consultant and writer. Visit her website at www.sharonlohr.com.