Audit Sampling: An Introduction to Statistical Sampling in Auditing

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9780471574620: Audit Sampling: An Introduction to Statistical Sampling in Auditing
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Designed from the perspective of financial auditing with emphasis on the use of sampling in the audit of financial statements by external as well as internal auditors. Presents technical sampling material within the context of the auditing risk model. New to this edition: a chapter on nonstatistical sampling, coverage of sampling to test compliance with laws and regulations, SAS #55 on internal control structure and recently published articulation standards.

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