Imagine receiving your online order two months late. Or an important email reminder about Q3 client numbers, in Q4. Imagine at your next medical checkup, your doctor reports to you on last month’s ...

The American Institute of CPAs has released "Audit Sampling," a newly updated audit guide containing the latest requirements and practices for auditors. Processing Content The institute has updated ...

IMGCAP(1)][IMGCAP(2)]Current techniques used by auditors and taught to accounting students to evaluate financial statement information involve audit sampling and performing analytical procedures such ...

Dollar-unit sampling is a popular method for sampling accounts by auditors. In this article, we analyze and compare two methods of obtaining dollar-unit samples, simple random sampling and sieve ...

verybody has a favorite color and season—preferences that seem innate, always defying reason. Auditors are no different when it comes to haphazard sampling, a process in which—ideally—they choose ...

Kaplan, Robert S., and Yuri Ijiri. "A Model for Integrating Sampling Objectives in Auditing." Journal of Accounting Research 9 (spring 1971): 73–87.

Kaplan, Robert S., and Yuri Ijiri. "The Four Roles of Sampling in Auditing: Representative, Corrective, Protective and Preventive." Management Accounting 52 (December 1970): 42–44.

For an accounting population's total error amount, confidence bounds that are reliable but not too conservative help auditors avoid costly overauditing. Parametric ...