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9780471375906

Audit Sampling An Introduction to Statistical Sampling in Auditing

by ; ;
  • ISBN13:

    9780471375906

  • ISBN10:

    047137590X

  • Edition: 5th
  • Format: Paperback
  • Copyright: 2001-11-29
  • Publisher: Wiley

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Summary

The fifth edition of AUDIT SAMPLING continues to provide an important bridge between basic introductory auditing texts and the level of highly technical professional knowledge necessary to handle audit sampling applications in actual practice. Written from the standpoint of internal and external auditors, the information is easy-to-understand by entry-level auditing students, yet also appropriate for an advanced or graduate level auditing course. Updated to reflect the rapidly changing audit environment, the fifth edition offers the following new features: * The latest information on new technology and techniques for testing controls * Reflects the revisions of SAS No. 55 made by SAS No. 94. * Significant discussion of setting materiality and relating that to tolerable misstatement, including a discussion of SAB No. 99 * Information on changes in practice regarding the use of nonstatistical sampling * New examples and cases The book companion web site includes data sets for cases particularly appropriate for solving with Excel. The actual cases are identified by an icon in the text. The web site also contains an Instructor's Resource Manual.

Author Biography

Dan M. Guy is the author of Audit Sampling: An Introduction to Statistical Sampling in Auditing, 5th Edition, published by Wiley. D. R. Carmichael is the author of Audit Sampling: An Introduction to Statistical Sampling in Auditing, 5th Edition, published by Wiley.

Table of Contents

Overview of Audit Sampling.
Selecting a Representative Sample.
Attribute Sampling.
Using Variable Sampling for Accounting Estimation.
Using Variable Sampling for Audit Hypothesis Testing.
Probability-Proportional-To-Size-Sampling.
Nonstatistical Audit Sampling.
Appendix A: Calculation Worksheets.
Appendix B: List of Equations.
Appendix C: SAS No. 39: Audit Sampling.
Appendix D: Audit Sampling: Auditing Interpretations of Section 350.
Index.

Supplemental Materials

What is included with this book?

The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.

The Used, Rental and eBook copies of this book are not guaranteed to include any supplemental materials. Typically, only the book itself is included. This is true even if the title states it includes any access cards, study guides, lab manuals, CDs, etc.

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