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Audit Sampling : An Introduction to Statistical Sampling in Auditing by D. R. Carmichael, O. Ray Whittington and Dan M. Guy (2001, Trade Paperback)
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Audit Sampling: An Introduction to Statistical Sampling in Auditing
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About this product
Product Identifiers
PublisherWiley & Sons, Incorporated, John
ISBN-10047137590X
ISBN-139780471375906
eBay Product ID (ePID)20038307758
Product Key Features
Number of Pages288 Pages
Publication NameAudit Sampling : an Introduction to Statistical Sampling in Auditing
LanguageEnglish
Publication Year2001
SubjectProbability & Statistics / General, Auditing
FeaturesRevised
TypeTextbook
AuthorD. R. Carmichael, O. Ray Whittington, Dan M. Guy
Subject AreaMathematics, Business & Economics
FormatTrade Paperback
Dimensions
Item Height0.5 in
Item Weight15.7 Oz
Item Length9.2 in
Item Width7.6 in
Additional Product Features
Edition Number5
Intended AudienceCollege Audience
LCCN2001-045653
Dewey Edition21
IllustratedYes
Dewey Decimal657/.45/015195
Edition DescriptionRevised edition
Table Of ContentOverview of Audit Sampling. Selecting a Representative Sample. Attribute Sampling. Using Variable Sampling for Accounting Estimation. Using Variable Sampling for Audit Hypothesis Testing. Probability-Proportional-To-Size Sampling. Nonstatistical Audit Sampling. Appendix A: Calculation Worksheets. Appendix B: List of Equations. Appendix C: SAS No. 39Audit Sampling (AU 350 As Amended). Appendix D: Audit Sampling: Auditing Interpretations of Section 350. Index.
SynopsisThe fifth edition of AUDIT SAMPLING continues to provide an important bridge between basic introductory auditing texts and the level of highly technical professional knowledge necessary to handle audit sampling applications in actual practice. Written from the standpoint of internal and external auditors, the information is easy-to-understand by entry-level auditing students, yet also appropriate for an advanced or graduate level auditing course. Updated to reflect the rapidly changing audit environment, the fifth edition offers the following new features: The latest information on new technology and techniques for testing controls Reflects the revisions of SAS No. 55 made by SAS No. 94. Significant discussion of setting materiality and relating that to tolerable misstatement, including a discussion of SAB No. 99 Information on changes in practice regarding the use of nonstatistical sampling New examples and cases The book companion web site includes data sets for cases particularly appropriate for solving with Excel. The actual cases are identified by an icon in the text. The web site also contains an Instructors Resource Manual., The fifth edition of AUDIT SAMPLING continues to provide animportant bridge between basic introductory auditing texts and thelevel of highly technical professional knowledge necessary tohandle audit sampling applications in actual practice. Written fromthe standpoint of internal and external auditors, the informationis easy-to-understand by entry-level auditing students, yet alsoappropriate for an advanced or graduate level auditingcourse. Updated to reflect the rapidly changing audit environment, thefifth edition offers the following new features: * The latest information on new technology and techniques fortesting controls * Reflects the revisions of SAS No. 55 made by SAS No. 94. * Significant discussion of setting materiality and relating thatto tolerable misstatement, including a discussion of SAB No.99 * Information on changes in practice regarding the use ofnonstatistical sampling * New examples and cases The book companion web site includes data sets for casesparticularly appropriate for solving with Excel. The actual casesare identified by an icon in the text. The web site also containsan Instructor's Resource Manual., Written from the standpoint of internal and external auditors, the material is easily understood by an entry-level auditing student and can be used as a supplement to a basic auditing text. It is also appropriate for an advanced or graduate level auditing course. It is designed to reduce the gap between textbooks that give only introductory coverage to audit sampling and the basic level of professional knowledge that is required to cope with audit sampling applications in practice., The fifth edition of AUDIT SAMPLING continues to provide an important bridge between basic introductory auditing texts and the level of highly technical professional knowledge necessary to handle audit sampling applications in actual practice., The fifth edition of AUDIT SAMPLING continues to provide an important bridge between basic introductory auditing texts and the level of highly technical professional knowledge necessary to handle audit sampling applications in actual practice. Written from the standpoint of internal and external auditors, the information is easy-to-understand by entry-level auditing students, yet also appropriate for an advanced or graduate level auditing course. Updated to reflect the rapidly changing audit environment, the fifth edition offers the following new features: * The latest information on new technology and techniques for testing controls * Reflects the revisions of SAS No. 55 made by SAS No. 94. * Significant discussion of setting materiality and relating that to tolerable misstatement, including a discussion of SAB No. 99 * Information on changes in practice regarding the use of nonstatistical sampling * New examples and cases The book companion web site includes data sets for cases particularly appropriate for solving with Excel. The actual cases are identified by an icon in the text. The web site also contains an Instructor's Resource Manual.
LC Classification NumberHF5667.G856 2002
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