Opportunity and Necessity in Audit Sampling Non-statistical Sampling Method
نویسندگان
چکیده
منابع مشابه
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...
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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...
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An election audit trail can reflect an electoral outcome that differs from the semi-official outcome. If so, the winner should be determined by a hand count of all the votes as recorded in the audit trail. CAST is a statistical method for deciding whether to certify the outcome of a contest, or to count the entire audit trail by hand. It has a known, pre-specified chance of requiring a full han...
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Collection of appropriate qualitative and quantitative data is necessary for proper management and planning. Used the suitable inventory methods is necessary and accuracy of sampling methods dependent the inventory net and number of sample point. Nearest neighbor sampling method is a one of distance methods and calculated by three equations (Byth and Riple, 1980; Cotam and Curtis, 1956 and Cota...
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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...
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ژورنال
عنوان ژورنال: Procedia Economics and Finance
سال: 2012
ISSN: 2212-5671
DOI: 10.1016/s2212-5671(12)00285-7