Items related to Sampling: A Guide for Internal Auditors
Synopsis
While it is possible to examine 100 percent of an audit customer's data, the time and cost associated with such a study are often prohibitive.
To obtain sufficient, reliable, and relevant information with a limited data set, sampling is an efficient and effective tool. It can help you evaluate the customer's assertions, as well as reach audit conclusions and provide reasonable assurance to your organization.
This handbook will help you understand sampling. It also serves as a guide for auditors and students preparing for certification. Topics include:
An overview of sampling.
Statistical and nonstatistical sampling issues.
Sampling selection methods and risks.
The pros and cons of popular sampling plans.
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About the Author
Barbara Apostolou, Ph.D., CPA, is the Ernst & Young Alumni Distinguished Professor of Accounting at Louisiana State University. She is a faculty member in the Center for Internal Auditing and is author of numerous articles and books on auditing topics.
"About this title" may belong to another edition of this title.
- PublisherThe Institute of Internal Auditors Research Foundation
- Publication date2004
- ISBN 10 0894135422
- ISBN 13 9780894135422
- BindingPaperback
- LanguageEnglish
- Number of pages111
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