Statistical Methods In 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.

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.

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:

Statistical Techniques for Analytical Review in Auditing

Author : Kenneth W. Stringer
Publisher : *Ronald Press
ISBN 13 :
Total Pages : 328 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis Statistical Techniques for Analytical Review in Auditing by : Kenneth W. Stringer

Download or read book Statistical Techniques for Analytical Review in Auditing written by Kenneth W. Stringer and published by *Ronald Press. This book was released on 1986-02-18 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: The technique enables the independent auditor to integrate the concepts of materiality and audit risk as set out in SAS 47 and permits effective use of sophisticated techniques without requiring a mathematics background. It is easy-to-use, includes extra math and graphics functions and can be interfaced with the Lotus 1-2-3.

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

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.

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:

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:

Audit Guide

Author : AICPA
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.

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:

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.

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

Forensic Analytics

Author : Mark J. Nigrini
Publisher : John Wiley & Sons
ISBN 13 : 1118087631
Total Pages : 480 pages
Book Rating : 4.1/5 (18 download)

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Book Synopsis Forensic Analytics by : Mark J. Nigrini

Download or read book Forensic Analytics written by Mark J. Nigrini and published by John Wiley & Sons. This book was released on 2011-05-12 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discover how to detect fraud, biases, or errors in your data using Access or Excel With over 300 images, Forensic Analytics reviews and shows how twenty substantive and rigorous tests can be used to detect fraud, errors, estimates, or biases in your data. For each test, the original data is shown with the steps needed to get to the final result. The tests range from high-level data overviews to assess the reasonableness of data, to highly focused tests that give small samples of highly suspicious transactions. These tests are relevant to your organization, whether small or large, for profit, nonprofit, or government-related. Demonstrates how to use Access, Excel, and PowerPoint in a forensic setting Explores use of statistical techniques such as Benford's Law, descriptive statistics, correlation, and time-series analysis to detect fraud and errors Discusses the detection of financial statement fraud using various statistical approaches Explains how to score locations, agents, customers, or employees for fraud risk Shows you how to become the data analytics expert in your organization Forensic Analytics shows how you can use Microsoft Access and Excel as your primary data interrogation tools to find exceptional, irregular, and anomalous records.

Audit Studies: Behind the Scenes with Theory, Method, and Nuance

Author : S. Michael Gaddis
Publisher : Springer
ISBN 13 : 3319711539
Total Pages : 198 pages
Book Rating : 4.3/5 (197 download)

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Book Synopsis Audit Studies: Behind the Scenes with Theory, Method, and Nuance by : S. Michael Gaddis

Download or read book Audit Studies: Behind the Scenes with Theory, Method, and Nuance written by S. Michael Gaddis and published by Springer. This book was released on 2018-02-20 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers practical instruction on the use of audit studies in the social sciences. It features essays from sociologists, economists, and other experts who have employed this powerful and flexible tool. Readers will learn how to implement an audit study to examine a variety of questions in their own research. The essays first discuss situations where audit studies are the most effective. These tools allow researchers to make strong causal claims and explore questions that are often difficult to answer with observational data. Audit studies also stand as the single best way to conduct research on discrimination. The authors highlight what these studies have uncovered about labor market processes in the past decade. The next section gives some guidance on how to design an audit study. The essays cover the difficult task of getting a study through an institutional review board, the technical setup of matching procedures, and statistical power and analysis techniques. The last part focuses on more advanced aspects. Coverage includes understanding context, what variables may signal, and the use of technology. The book concludes with a discussion of challenges and limitations with an eye towards the future of audit studies. “Field experiments studying and testing for housing and labor market discrimination have, rightly, become the dominant mode of discrimination-related research in economics and sociology. This book brings together a number of interesting and useful perspectives on these field experiments. Many different kinds of readers will find it valuable, ranging from those interested in getting an overview of the evidence, to researchers looking for guidance on the nuts and bolts of conducting these complex experiments.” David Neumark, Chancellor’s Professor of Economics at the University of California – Irvine “For decades, researchers have used experimental audit studies to uncover discrimination in a variety of markets. Although this approach has become more popular in recent years, few publications provide detailed information on the design and implementation of the method. This volume provides the first deep examination of the audit method, with details on the practical, political, analytical, and theoretical considerations of this research. Social scientists interested in consuming or contributing to this literature will find this volume immensely useful.” Devah Pager, Professor of Sociology and Public Policy at Harvard University

Handbook of Statistical Analysis and Data Mining Applications

Author : Ken Yale
Publisher : Elsevier
ISBN 13 : 0124166458
Total Pages : 824 pages
Book Rating : 4.1/5 (241 download)

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Book Synopsis Handbook of Statistical Analysis and Data Mining Applications by : Ken Yale

Download or read book Handbook of Statistical Analysis and Data Mining Applications written by Ken Yale and published by Elsevier. This book was released on 2017-11-09 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt: Handbook of Statistical Analysis and Data Mining Applications, Second Edition, is a comprehensive professional reference book that guides business analysts, scientists, engineers and researchers, both academic and industrial, through all stages of data analysis, model building and implementation. The handbook helps users discern technical and business problems, understand the strengths and weaknesses of modern data mining algorithms and employ the right statistical methods for practical application. This book is an ideal reference for users who want to address massive and complex datasets with novel statistical approaches and be able to objectively evaluate analyses and solutions. It has clear, intuitive explanations of the principles and tools for solving problems using modern analytic techniques and discusses their application to real problems in ways accessible and beneficial to practitioners across several areas—from science and engineering, to medicine, academia and commerce. - Includes input by practitioners for practitioners - Includes tutorials in numerous fields of study that provide step-by-step instruction on how to use supplied tools to build models - Contains practical advice from successful real-world implementations - Brings together, in a single resource, all the information a beginner needs to understand the tools and issues in data mining to build successful data mining solutions - Features clear, intuitive explanations of novel analytical tools and techniques, and their practical applications

Methods and Applications of Statistics in Business, Finance, and Management Science

Author : Narayanaswamy Balakrishnan
Publisher : John Wiley & Sons
ISBN 13 : 0470405104
Total Pages : 735 pages
Book Rating : 4.4/5 (74 download)

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Book Synopsis Methods and Applications of Statistics in Business, Finance, and Management Science by : Narayanaswamy Balakrishnan

Download or read book Methods and Applications of Statistics in Business, Finance, and Management Science written by Narayanaswamy Balakrishnan and published by John Wiley & Sons. This book was released on 2010-07-13 with total page 735 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inspired by the Encyclopedia of Statistical Sciences, Second Edition, this volume presents the tools and techniques that are essential for carrying out best practices in the modern business world The collection and analysis of quantitative data drives some of the most important conclusions that are drawn in today's business world, such as the preferences of a customer base, the quality of manufactured products, the marketing of products, and the availability of financial resources. As a result, it is essential for individuals working in this environment to have the knowledge and skills to interpret and use statistical techniques in various scenarios. Addressing this need, Methods and Applications of Statistics in Business, Finance, and Management Science serves as a single, one-of-a-kind resource that guides readers through the use of common statistical practices by presenting real-world applications from the fields of business, economics, finance, operations research, and management science. Uniting established literature with the latest research, this volume features classic articles from the acclaimed Encyclopedia of Statistical Sciences, Second Edition along with brand-new contributions written by today's leading academics and practitioners. The result is a compilation that explores classic methodology and new topics, including: Analytical methods for risk management Statistical modeling for online auctions Ranking and selection in mutual funds Uses of Black-Scholes formula in finance Data mining in prediction markets From auditing and marketing to stock market price indices and banking, the presented literature sheds light on the use of quantitative methods in research relating to common financial applications. In addition, the book supplies insight on common uses of statistical techniques such as Bayesian methods, optimization, simulation, forecasting, mathematical modeling, financial time series, and data mining in modern research. Providing a blend of traditional methodology and the latest research, Methods and Applications of Statistics in Business, Finance, and Management Science is an excellent reference for researchers, managers, consultants, and students in the fields of business, management science, operations research, supply chain management, mathematical finance, and economics who must understand statistical literature and carry out quantitative practices to make smart business decisions in their everyday work.

Statistical Inference as Severe Testing

Author : Deborah G. Mayo
Publisher : Cambridge University Press
ISBN 13 : 1108563309
Total Pages : 503 pages
Book Rating : 4.1/5 (85 download)

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Book Synopsis Statistical Inference as Severe Testing by : Deborah G. Mayo

Download or read book Statistical Inference as Severe Testing written by Deborah G. Mayo and published by Cambridge University Press. This book was released on 2018-09-20 with total page 503 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mounting failures of replication in social and biological sciences give a new urgency to critically appraising proposed reforms. This book pulls back the cover on disagreements between experts charged with restoring integrity to science. It denies two pervasive views of the role of probability in inference: to assign degrees of belief, and to control error rates in a long run. If statistical consumers are unaware of assumptions behind rival evidence reforms, they can't scrutinize the consequences that affect them (in personalized medicine, psychology, etc.). The book sets sail with a simple tool: if little has been done to rule out flaws in inferring a claim, then it has not passed a severe test. Many methods advocated by data experts do not stand up to severe scrutiny and are in tension with successful strategies for blocking or accounting for cherry picking and selective reporting. Through a series of excursions and exhibits, the philosophy and history of inductive inference come alive. Philosophical tools are put to work to solve problems about science and pseudoscience, induction and falsification.