SUMMARY SAMPLING IN THE AUDIT
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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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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13 Available online xxxx 12 14 15 16 17 18 19 20 21 22 PR OO In the practice of auditing, for cost concerns, auditors verify only a sample of accounts to estimate the error of the total population of accounts. The most common statistical method to select an audit sample is by monetary unit sampling (MUS). However, common MUS estimation practice does not explicitly recognize the multiple distrib...
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Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...
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ژورنال
عنوان ژورنال: Maandblad Voor Accountancy en Bedrijfseconomie
سال: 1959
ISSN: 2543-1684,0924-6304
DOI: 10.5117/mab.33.20213