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An Assessment Of Audit Sampling Techniques Used By Selected Internal Auditors In Metro Manila
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Book Synopsis An Assessment of Audit Sampling Techniques Used by Selected Internal Auditors in Metro Manila by : Geraldine B. Fadrigon
Download or read book An Assessment of Audit Sampling Techniques Used by Selected Internal Auditors in Metro Manila written by Geraldine B. Fadrigon and published by . This book was released on 2010 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sampling has become an acceptable technique that aids internal auditors in the conducting an audit. The requirement to provide just a reasonable and not absolute basis for his internal auditor should exercise professional judgment whether relying on sampling results will be sufficient to support the results of his evaluation. Although sampling has been a recognized audit procedure, relatively little is known about the sampling practices that internal auditors in the Philippines adopt. This study surveyed selected practicing internal audit practitioners on how they: (1) planned sample sizes, (2) selected sample items, and (3) evaluated sample outcomes. It also investigated the level of trainings received by the respondents related to audit sampling, common problems encountered in using sampling techniques, and the primary sources internal auditors consult for guidance regarding sampling and evaluation procedures. The result of the study showed that majority of the internal auditors rely on non-statistical sampling methods for planning sample sizes (63%), sample size selection (57%), and evaluation of sample results (73%). Despite the heavy reliance on non-statistical methods, the respondents reported that they have received less than adequate training techniques to mitigate bias. More so, thirty-five (35%) of the respondents answered that they do not use any procedures to mitigate potential selection biases. Among the statistical sampling selection method, simple random is the most frequently employed, while directed sampling is the most commonly used non-statistical sampling approach. The suitability of sampling techniques to client's transaction was the most common problem encountered in audit sampling. Standards set by the employer were the primary source that respondents consult for guidance concerning sampling and evaluation procedures. Respondents believed that application of audit sampling techniques contribute to the overall effectiveness of the audit activity to a moderate extent. These findings should enable internal audit practitioners to benchmark their sampling practices against current norms of the profession and eventually hope to contribute to the improvement of the professional practice of internal auditing in the country.
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.
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.
Book Synopsis Sampling Manual for Auditors by : Institute of Internal Auditors
Download or read book Sampling Manual for Auditors written by Institute of Internal Auditors and published by . This book was released on 1967 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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:
Book Synopsis Internal Audit Sampling by : Barbara Apostolou
Download or read book Internal Audit Sampling written by Barbara Apostolou and published by . This book was released on 1991 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audit Sampling by : Rufus Tekoh Ayam
Download or read book Audit Sampling written by Rufus Tekoh Ayam and published by LAP Lambert Academic Publishing. This book was released on 2011-09 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audit sampling has been an issue over the years and very little academic literature exist to shed more light about the utilization of this concept during auditing practices. Therefore, the two approaches to audit sampling; statistical and nonstatistical have been examined in this book. The overall purpose of the book is to explore the current extent at which these concepts are utilized by auditors during auditing practices. The book also seeks to achieve two additional purposes; the first is to find out whether auditors utilize different sampling techniques when auditing SMEs and big companies and the second is to find out some common selection methods that are used by auditors for selecting statistical or nonstatistical audit samples during audit sampling practices. Based on the empirical findings obtained, an audit sampling model has been proposed. It is recommended that auditors should use this model as a guide not only in Sweden but also in other countries as the model will be a useful tool to assist auditors for proper accumulation of audit evidence. Thus, this book is particularly useful to auditors, trainee accountants and to undergraduate, master and Ph.D students
Download or read book Sampling written by Barbara Apostolou and published by Inst of Internal Auditors. This book was released on 2004 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Use of Statistical Sampling Methods in Audit Work by :
Download or read book The Use of Statistical Sampling Methods in Audit Work written by and published by . This book was released on 1970 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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:
Author :American Institute of Certified Public Accountants. Audit Sampling Task Force Publisher : ISBN 13 : Total Pages :198 pages Book Rating :4.3/5 (97 download)
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:
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.
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 1962 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Sampling for internal auditors: text-based self-study course by : Barbara Apostolou
Download or read book Sampling for internal auditors: text-based self-study course written by Barbara Apostolou and published by . This book was released on 2000 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Comprehensive Dissertation Index by :
Download or read book Comprehensive Dissertation Index written by and published by . This book was released on 1989 with total page 978 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis American Doctoral Dissertations by :
Download or read book American Doctoral Dissertations written by and published by . This book was released on 1989 with total page 760 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
