Audit Sampling An Introduction

ISBN-10: 047137590X
ISBN-13: 9780471375906
Edition: 5th 2002 (Revised)
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Description: Now in its fifth edition, Audit Sampling offers a basic instructional text on the use of statistical and non-statistical sampling in auditing.

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Book details

List price: $161.95
Edition: 5th
Copyright year: 2002
Publisher: John Wiley & Sons, Incorporated
Publication date: 11/29/2001
Binding: Paperback
Pages: 288
Size: 7.50" wide x 9.25" long x 0.50" tall
Weight: 1.342
Language: English

Now in its fifth edition, Audit Sampling offers a basic instructional text on the use of statistical and non-statistical sampling in auditing.

Overview of Audit Sampling
Nonstatistical and Statistical Audit Sampling
Types of Statistical Sampling Plans
Historical Developments of Statistical Sampling in Auditing
What Are the Advantages of Statistical Sampling?
The Risk of Sampling
What Are Sampling and Nonsampling Errors?
Statistical Sampling and Professional Judgment
Relationship of Statistical Sampling to Auditing Standards
Chapter Organization
Is Sampling Involved?
Selecting a Representative Sample
Definition of Random Sample, Population, and Sampling Frame
Sampling with or without Replacement
Unexamined Sample Items
Random-Number Tables
Using a Random-Number Table
Computer-Generated Random Numbers
Systematic Selection
Random Systematic Selection
Probability-Proportional-to-Size Selection
Stratified Selection
Haphazard Selection for Nonstatistical Sampling
Summary
Selecting a Sample
Adams Supply Company
Attribute Sampling
Attribute Sampling Plans
Attribute Sampling and the Independent Auditor's Assessment of Control Risk
Planning Considerations for Test of Controls
Attribute and Deviations Conditions
Population Definition
Judgment in a Statistical Test of Controls
Setting Risk of Assessing Control Risk Too Low (Reliability Level)
Tolerable Rate (Upper Precision Limit)
Fixed-Sample-Size Attribute Sampling
Sequential (Stop-or-Go) Attribute Sampling
Qualitative Analysis in Attribute Sampling Applications
Illustrative Attribute Sampling Application
Discovery Sampling
Relating Attribute Sampling Results to Monetary Misstatement
Summary
Millar Company, Inc.
EFT, Inc.
Tech Producers, Inc.
Client, Inc.
Lewis and Foot, CPAs
CPE Associates
Taylor and Sons, Inc.
Becker and Warren
Dalton Stationery, Inc.
Using Variable Sampling for Accounting Estimation
Precision and Reliability
A Review of Selected Statistical Concepts
What Is Accounting Estimation?
Unstratified Mean Per Unit
Steps in Applying Unstratified Mean Per Unit
Demonstration of Unstratified Mean Per Unit
Stratified Mean Per Unit
Steps in Applying Stratified Mean Per Unit
Difference Estimation
Steps in Applying Unstratified Difference Estimation
Ratio Estimation
Summary
Empress Cosmetique Case
Stratified Sampling, Inc.
Foot, Tick, and Tie, CPAs
Ace Corporation
Catalog Sales
Sunnytime Snack Company
Using Variable Sampling for Audit Hypothesis Testing
Sampling Risk and Audit Sampling
Audit Risk, Materiality, and Substantive Audit Tests
Tolerable Misstatement
The Audit Hypothesis Model
Demonstration of the Audit Hypothesis Model
Proposing a Statistical Adjustment
Summary
Supplementary Topic: Using Audit Sampling for Compliance Auditing
Blumenthal, Inc.
Statistical, Inc.
Draper, Inc.
Fairview Publishing Company
Accounts Receivable, Inc.
AHT, Inc.
Smith, Inc.
Microtext Corporation and Industrial Supply Company
Probability-Proportional-to-Size Sampling
Objectives and Assumptions of PPS Sampling
Advantages and Disadvantages of Using PPS Sampling
Basic Description of PPS Sampling
Evaluation Based on the Poisson Probability Distribution
PPS Sampling for Overstatements
Sampling Risk and PPS Sampling
Determining Tolerable Misstatement Using PPS Sampling
Determining the PPS Sample Size
PPS Sampling for Overstatements and Understatements
PPS Sampling for Attributes
Summary
Clip Joint, Inc.
Roll Tide
Wagner's Appliance Company
Bell and Tyler, Inc.
Carter and Warren, Inc.
Nonstatistical Audit Sampling
How Does Statistical Sampling Differ from Nonstatistical Sampling?
Why Use Nonstatistical Audit Sampling?
What Is a "Formal" Nonstatistical Sampling Plan?
Why Use a Formal Nonstatistical Sampling Approach?
Illustration of a Formal Approach to Nonstatistical Sampling
Use of Nonstatistical Sampling for Tests of Controls
Summary
Nonstatistical, Inc.
Landi Corporation
Ryan Corporation
Calculation Worksheets
List of Equations
SAS No. 39--Audit Sampling (AU 350 As Amended)
Audit Sampling: Auditing Interpretations of Section 350
Index

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