Audit Sampling – statistical vs. non-statistical?

Integrating Statistical and Non-Statistical Audit Evidence in Attribute Sampling Using Belief Functions

The main purpose of this article is to show how one can integrate statistical evidence from attribute sampling with non-statistical evidence within the Dempster-Shafer belief function framework. In particular, the article shows: (1) how to determine the sample size in attribute sampling to obtain a desired level of belief that the true attribute occurrence rate of the population lies in a given...

Relating Statistical Sampling to Audit Objectives

F many years independent auditors have been encouraged to use statistical sampling procedures in conducting audit tests. The advantages have been pointed out in many books and articles on the subject. Most auditors trained in the last decade have been exposed to statistical sampling during their formal training and encouraged to use it. The American Institute of Certified Public Accountants has...

Statistical vs non - statistical dissociation processes

Dissociation of W(CO)6 has been investigated with the CIDEC method using 3.1 keV H, F and Cl projectiles. The fragmentation schemes of W(CO)6 are found drastically different depending on the projectile nature. These differences are explained in terms of different reaction energy windows leading to very small energy deposition in the case of Cl and also to close collisions with W(CO)6 molecule (...

Statistical Sampling Revisited

Auditing standards are undergoing revision in the wake of recent, massive audit failures. Legislative and regulatory bodies are focusing more critically on auditors than ever before. Yet, contemplated revisions to auditing standards leave untouched ambiguities and unresolved issues that have reduced the effectiveness of the authoritative literature for decades. One of the longest-standing issue...

Fuzzy vs Statistical Classifiers