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

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Author :
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.

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.

Auditing For Dummies

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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

Audit Guide

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Publisher : John Wiley & Sons
ISBN 13 : 1950688348
Total Pages : 224 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 224 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.

Auditing Final Approach

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Publisher : Juta and Company Ltd
ISBN 13 : 9780702143564
Total Pages : 484 pages
Book Rating : 4.1/5 (435 download)

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Book Synopsis Auditing Final Approach by : Elmarie Sadler

Download or read book Auditing Final Approach written by Elmarie Sadler and published by Juta and Company Ltd. This book was released on 1998-02-27 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text covers the responsibilities, functions and qualities of the independent auditor, the audit process and reporting. Topics examined include assertions in financial statements, audit evidence, audit planning, specific control problems and audit sampling.

Using Statistical Sampling

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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:

Statistical Sampling and Risk Analysis in Auditing

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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.

Sampling Algorithms

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Publisher : Springer Science & Business Media
ISBN 13 : 9780387308142
Total Pages : 240 pages
Book Rating : 4.3/5 (81 download)

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Book Synopsis Sampling Algorithms by : Yves Tillé

Download or read book Sampling Algorithms written by Yves Tillé and published by Springer Science & Business Media. This book was released on 2006-03-28 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last few decades, important progresses in the methods of sampling have been achieved. This book draws up an inventory of new methods that can be useful for selecting samples. Forty-six sampling methods are described in the framework of general theory. The algorithms are described rigorously, which allows implementing directly the described methods. This book is aimed at experienced statisticians who are familiar with the theory of survey sampling.Yves Tillé is a professor at the University of Neuchâtel (Switzerland)

Sampling

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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.

Audit Guide: Sampling 2019

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Publisher : John Wiley & Sons
ISBN 13 : 111972001X
Total Pages : 208 pages
Book Rating : 4.1/5 (197 download)

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Book Synopsis Audit Guide: Sampling 2019 by : AICPA

Download or read book Audit Guide: Sampling 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2020-05-14 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.

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:

Brink's Modern Internal Auditing

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Publisher :
ISBN 13 :
Total Pages : 1206 pages
Book Rating : 4.:/5 (319 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 . This book was released on 1999-01-19 with total page 1206 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook aims to show the modern internal auditor how to do the best job possible. E×amining all aspects of the internal auditor's function, the author looks at how to plan, organize and perform the audit, showing how to control internal audit projects and how to report results efficiently. This edition features e×panded coverage of fraud, business ethics and the role of the internal auditor, and incorporates all aspects of COSO (Committee of Sponsoring Organisations of the Treadway Commission) recommendations.

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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Author :
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:

Theory of Sampling and Sampling Practice, Third Edition

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Publisher : CRC Press
ISBN 13 : 1351105914
Total Pages : 1068 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis Theory of Sampling and Sampling Practice, Third Edition by : Francis F. Pitard

Download or read book Theory of Sampling and Sampling Practice, Third Edition written by Francis F. Pitard and published by CRC Press. This book was released on 2019-01-10 with total page 1068 pages. Available in PDF, EPUB and Kindle. Book excerpt: A step-by-step guide for anyone challenged by the many subtleties of sampling particulate materials. The only comprehensive document merging the famous works of P. Gy, I. Visman, and C.O. Ingamells into a single theory in a logical way - the most advanced book on sampling that can be used by all sampling practitioners around the world.

Data Analytics for Internal Auditors

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Publisher : CRC Press
ISBN 13 : 1498737153
Total Pages : 418 pages
Book Rating : 4.4/5 (987 download)

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Book Synopsis Data Analytics for Internal Auditors by : Richard E. Cascarino

Download or read book Data Analytics for Internal Auditors written by Richard E. Cascarino and published by CRC Press. This book was released on 2017-03-16 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are many webinars and training courses on Data Analytics for Internal Auditors, but no handbook written from the practitioner’s viewpoint covering not only the need and the theory, but a practical hands-on approach to conducting Data Analytics. The spread of IT systems makes it necessary that auditors as well as management have the ability to examine high volumes of data and transactions to determine patterns and trends. The increasing need to continuously monitor and audit IT systems has created an imperative for the effective use of appropriate data mining tools. This book takes an auditor from a zero base to an ability to professionally analyze corporate data seeking anomalies.

CONTEMPORARY AUDIT

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Publisher : Thakur Publication Private Limited
ISBN 13 : 9389627559
Total Pages : 208 pages
Book Rating : 4.3/5 (896 download)

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Book Synopsis CONTEMPORARY AUDIT by : Dr. Lal Chandra

Download or read book CONTEMPORARY AUDIT written by Dr. Lal Chandra and published by Thakur Publication Private Limited. This book was released on 2024-05-01 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: According to the New Syllabus of ‘University of Lucknow’ as per the semester system

The Concise Guide to Auditing Standards and Guidelines

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Publisher :
ISBN 13 :
Total Pages : 246 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis The Concise Guide to Auditing Standards and Guidelines by : Roy Dodge

Download or read book The Concise Guide to Auditing Standards and Guidelines written by Roy Dodge and published by . This book was released on 1990 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: