Audit sampling: an introduction
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York u.a.
Wiley
1998
|
| Edition: | 4. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XI, 257 S.: Abb. |
| ISBN: | 0471190977 |
Staff View
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV013429870 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | t | ||
| 008 | 001113s1998 |||| 00||| eng d | ||
| 020 | |a 0471190977 |9 0-471-19097-7 | ||
| 035 | |a (OCoLC)37109119 | ||
| 035 | |a (DE-599)BVBBV013429870 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-19 | ||
| 050 | 0 | |a HF5667 | |
| 082 | 0 | |a 657/.45/015195 |2 21 | |
| 100 | 1 | |a Guy, Dan M. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Audit sampling |b an introduction |c Dan M. Guy ; D. R. Carmichael ; O. Ray Whittington |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a New York u.a. |b Wiley |c 1998 | |
| 300 | |a XI, 257 S.: Abb. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Auditing |x Statistical methods | |
| 650 | 4 | |a Sampling (Statistics) | |
| 650 | 0 | 7 | |a Revision |g Wirtschaft |0 (DE-588)4049674-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Stichprobe |0 (DE-588)4057502-0 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Stichprobe |0 (DE-588)4057502-0 |D s |
| 689 | 0 | 1 | |a Revision |g Wirtschaft |0 (DE-588)4049674-0 |D s |
| 689 | 0 | |8 1\p |5 DE-604 | |
| 700 | 1 | |a Carmichael, Douglas R. |e Verfasser |4 aut | |
| 700 | 1 | |a Whittington, Ray |d 1948- |e Sonstige |0 (DE-588)135997259 |4 oth | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009165788&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-009165788 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Record in the Search Index
| _version_ | 1804128219845099520 |
|---|---|
| adam_text | 1 OVERVIEW OF AUDIT SAMPLING 1
Nonstatistical and Statistical Audit Sampling 2
Types of Statistical Sampling Plans 4
Historical Developments of Statistical Sampling in Auditing 5
What Are the Advantages of Statistical Sampling? 7
The Risk of Sampling 8
What Are Sampling and Nonsampling Errors? 9
Statistical Sampling and Professional Judgment 10
Relationship of Statistical Sampling to Auditing Standards 11
Chapter Organization 13
Case 1 1 Is Sampling Involved? 18
2 SELECTING A REPRESENTATIVE SAMPLE 19
Definition of Random Sample, Population, and Sampling Frame 20
Sampling with or without Replacement 21
Unexamined Sample Items 22
Random Number Tables 22
Using a Random Number Table 23
Computer Generated Random Numbers 27
Systematic Selection 28
Random Systematic Selection 30
Probability Proportional to Size Selection 30
Stratified Selection 32
Haphazard Selection for Nonstatistical Sampling 32
Summary 33
Case 2 1 Selecting a Sample 39
3 ATTRIBUTE SAMPLING 41^
Attribute Sampling Plans 42
Attribute Sampling and the Independent Auditor s Assessment
of Control Risk 43
Planning Considerations for Test of Controls 47
Attribute and Deviations Conditions 47
Population Definition 48 k
x Contents
Judgment in a Statistical Test of Controls 49
Setting Risk of Assessing Control Risk Too Low (Reliability Levels) 51
Tolerable Rate (Upper Precision Limit) 52
Fixed Sample Size Attribute Sampling 54
Sequential (Stop or Go) Attribute Sampling 60
Qualitative Analysis in Attribute Sampling Applications 65
Illustrative Attribute Sampling Application 66
Discovery Sampling 68
Relating Attribute Sampling Results to Monetary Misstatement 72
Summary 72
Case 3 1 Millar Company, Inc. 81
Case 3 2 EFT, Inc. 82
Case 3 3 TECH Producers, Inc. 83
Case 3 4 Client, Inc. 83
Case 3 5 Lewis Foot, CPAs 84
Case 3 6 CPE Associates 85
Case 3 7 Taylor Sons, Inc. 85
4 USING VARIABLE SAMPLING FOR ACCOUNTING
ESTIMATION 07
Precision and Reliability 88
A Review of Selected Statistical Concepts 88
What Is Accounting Estimation? 94
Unstratified Mean per Unit 95
Steps in Applying Unstratified Mean per Unit 97
Demonstration of Unstratified Mean per Unit 100
Stratified Mean per Unit 101
Steps in Applying Stratified Mean per Unit 103
Difference Estimation 105
Steps in Applying Unstratified Difference Estimation 108
Ratio Estimation 110
Summary 111
Case 4 1 Empress Cosmetique Case 118
Case 4 2 Stratified Sampling, Inc. 133
Case 4 3 Foot, Tick, Tie, CPAs 133
Case 4 4 Ace Corporation 134
Case 4 5 Catalog Sales 135
5 USING VARIABLE SAMPLING FOR AUDIT
HYPOTHESIS TESTING 137
Sampling Risk and Audit Sampling 138
Audit Risk and Substantive Audit Tests 143
Contents xi
The Audit Hypothesis Model 147
Demonstration of the Audit Hypothesis Model 158
Proposing a Statistical Adjustment 160
Summary 161
Supplementary Topic Using Audit Sampling for Compliance Auditing 162
Case 5 1 Blumenthal, Inc. 172
Case 5 2 Statistical, Inc. 173
Case 5 3 Draper, Inc. 174
Case 5—4 Fairview Publishing Company 175
Case 5 5 Accounts Receivable, Inc. 178
Case 5 6 AHT, Inc. 179
Case 5 7 Smith, Inc. 180
6 PROBABILITY PROPORTIONAL TO SIZE SAMPLING 183
Objectives and Assumptions of PPS Sampling 184
Advantages and Disadvantages of Using PPS Sampling 185
Basic Description of PPS Sampling 186
Evaluation Based on the Poisson Probability Distribution 187
PPS Sampling for Overstatements 191
Sampling Risk and PPS Sampling 194
Determining the PPS Sample Size 195
PPS Sampling for Overstatements and Understatements 197
PPS Sampling for Attributes 197
Summary 198
Case 6 1 Clip Joint, Inc. 203
Case 6 2 Roll Tide 204
Case 6 3 Wagner s Appliance Company 205
7 NONSTATISTICAL AUDIT SAMPLING 207
How Does Statistical Sampling Differ from Nonstatistical Sampling? 208
Why Use Nonstatistical Audit Sampling? 210
What Is a Formal Nonstatistical Sampling Plan? 211
Why Use a Formal Nonstatistical Sampling Approach? 212
Illustration of a Formal Approach to Nonstatistical Sampling 213
Use of Nonstatistical Sampling for Tests of Controls 221
Summary 222
Case 7 1 Nonstatistical, Inc. 224
Case 7 2 Landi Corporation 225
Appendix A: Calculation Worksheets 227
Appendix B: List of Equations 233
Appendix C: SAS No. 39: Audit Sampling 237
Appendix D: Audit Sampling: Auditing Interpretations of Section 350 253
Index 255
|
| any_adam_object | 1 |
| author | Guy, Dan M. Carmichael, Douglas R. |
| author_GND | (DE-588)135997259 |
| author_facet | Guy, Dan M. Carmichael, Douglas R. |
| author_role | aut aut |
| author_sort | Guy, Dan M. |
| author_variant | d m g dm dmg d r c dr drc |
| building | Verbundindex |
| bvnumber | BV013429870 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5667 |
| callnumber-raw | HF5667 |
| callnumber-search | HF5667 |
| callnumber-sort | HF 45667 |
| callnumber-subject | HF - Commerce |
| ctrlnum | (OCoLC)37109119 (DE-599)BVBBV013429870 |
| dewey-full | 657/.45/015195 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.45/015195 |
| dewey-search | 657/.45/015195 |
| dewey-sort | 3657 245 515195 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 4. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01612nam a2200421 c 4500</leader><controlfield tag="001">BV013429870</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">001113s1998 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0471190977</subfield><subfield code="9">0-471-19097-7</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)37109119</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV013429870</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-19</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5667</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657/.45/015195</subfield><subfield code="2">21</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Guy, Dan M.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Audit sampling</subfield><subfield code="b">an introduction</subfield><subfield code="c">Dan M. Guy ; D. R. Carmichael ; O. Ray Whittington</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">4. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New York u.a.</subfield><subfield code="b">Wiley</subfield><subfield code="c">1998</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XI, 257 S.: Abb.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Auditing</subfield><subfield code="x">Statistical methods</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Sampling (Statistics)</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Revision</subfield><subfield code="g">Wirtschaft</subfield><subfield code="0">(DE-588)4049674-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Stichprobe</subfield><subfield code="0">(DE-588)4057502-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Stichprobe</subfield><subfield code="0">(DE-588)4057502-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Revision</subfield><subfield code="g">Wirtschaft</subfield><subfield code="0">(DE-588)4049674-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Carmichael, Douglas R.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Whittington, Ray</subfield><subfield code="d">1948-</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)135997259</subfield><subfield code="4">oth</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009165788&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-009165788</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
| id | DE-604.BV013429870 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:45:46Z |
| institution | BVB |
| isbn | 0471190977 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009165788 |
| oclc_num | 37109119 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM |
| owner_facet | DE-19 DE-BY-UBM |
| physical | XI, 257 S.: Abb. |
| publishDate | 1998 |
| publishDateSearch | 1998 |
| publishDateSort | 1998 |
| publisher | Wiley |
| record_format | marc |
| spelling | Guy, Dan M. Verfasser aut Audit sampling an introduction Dan M. Guy ; D. R. Carmichael ; O. Ray Whittington 4. ed. New York u.a. Wiley 1998 XI, 257 S.: Abb. txt rdacontent n rdamedia nc rdacarrier Auditing Statistical methods Sampling (Statistics) Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Stichprobe (DE-588)4057502-0 gnd rswk-swf Stichprobe (DE-588)4057502-0 s Revision Wirtschaft (DE-588)4049674-0 s 1\p DE-604 Carmichael, Douglas R. Verfasser aut Whittington, Ray 1948- Sonstige (DE-588)135997259 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009165788&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Guy, Dan M. Carmichael, Douglas R. Audit sampling an introduction Auditing Statistical methods Sampling (Statistics) Revision Wirtschaft (DE-588)4049674-0 gnd Stichprobe (DE-588)4057502-0 gnd |
| subject_GND | (DE-588)4049674-0 (DE-588)4057502-0 |
| title | Audit sampling an introduction |
| title_auth | Audit sampling an introduction |
| title_exact_search | Audit sampling an introduction |
| title_full | Audit sampling an introduction Dan M. Guy ; D. R. Carmichael ; O. Ray Whittington |
| title_fullStr | Audit sampling an introduction Dan M. Guy ; D. R. Carmichael ; O. Ray Whittington |
| title_full_unstemmed | Audit sampling an introduction Dan M. Guy ; D. R. Carmichael ; O. Ray Whittington |
| title_short | Audit sampling |
| title_sort | audit sampling an introduction |
| title_sub | an introduction |
| topic | Auditing Statistical methods Sampling (Statistics) Revision Wirtschaft (DE-588)4049674-0 gnd Stichprobe (DE-588)4057502-0 gnd |
| topic_facet | Auditing Statistical methods Sampling (Statistics) Revision Wirtschaft Stichprobe |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009165788&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT guydanm auditsamplinganintroduction AT carmichaeldouglasr auditsamplinganintroduction AT whittingtonray auditsamplinganintroduction |