Practical Statistical Sampling for Auditors

Practical Statistical Sampling for Auditors

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In a clear, readable style, this timely volume provides the information needed to design and execute audit samples for the appraisal, evaluation, and validation of financial and accounting data. With this material, auditors and analysts can accomplish such required functions as evaluating program performance and determining the reliability of financial records and statements more quickly and accurately. Designed as a practical, reliable, on-the-job reference -- with a minimum of statistical theory and formulas -- Practical Statistical Sampling for Auditors blends statistical sampling with other acceptable auditing techniques ... emphasizes the significance of error analysis and audit appraisal ... examines audit and statistical stratification ... advocates the use of minimum samples ... emphasizes the use of replication to support audit decisions ... and outlines the advantages and limitations of various audit sampling schemes. Further, Practical Statistical Sampling for Auditors offers such handy features as chapter summaries, computer printouts, real-life examples, a time-saving table of minimum sample sizes, an easy-to-use glossary, a detailed index, and numerous literature citations, helping auditors; accountants; program, budget, and management analysts; comptrollers; and financial managers to apply statistical methods in consonance with Auditing Standards. Book jacket.Also, very large unnumbered universes could make the use of manual systematic sampling increasingly more difficult and laborious to ... Solutions for these situations, as well as other advantages of systematic sampling, are discussed next. ... In this case, it is helpful to paste a strip of printout paper on the cardboard.

Title:Practical Statistical Sampling for Auditors
Author: Arthur J. Wilburn
Publisher:CRC Press - 1984-04-03

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