Attribute Sampling in Auditing: Methods, Benefits, and Applications

Discover how attribute sampling enhances audit accuracy by evaluating internal controls and analyzing population traits, ...
Harvard Business School

The Four Roles of Sampling in Auditing: Representative, Corrective, Protective and Preventive

Kaplan, Robert S., and Yuri Ijiri. "The Four Roles of Sampling in Auditing: Representative, Corrective, Protective and Preventive." Management Accounting 52 (December 1970): 42–44.
JSTOR Daily

Efficiency of Sieve Sampling in Auditing

Dollar-unit sampling is a popular method for sampling accounts by auditors. In this article, we analyze and compare two methods of obtaining dollar-unit samples, simple random sampling and sieve ...
Harvard Business School

A Model for Integrating Sampling Objectives in Auditing

Kaplan, Robert S., and Yuri Ijiri. "A Model for Integrating Sampling Objectives in Auditing." Journal of Accounting Research 9 (spring 1971): 73–87.
JSTOR Daily

A Combined Bound for Errors in Auditing Based on Hoeffding's Inequality and the Bootstrap

For an accounting population's total error amount, confidence bounds that are reliable but not too conservative help auditors avoid costly overauditing. Parametric ...
Forbes

How Real-Time Auditing Can Launch Us Into The 21st Century

Imagine receiving your online order two months late. Or an important email reminder about Q3 client numbers, in Q4. Imagine at your next medical checkup, your doctor reports to you on last month’s ...
Accounting Today

Continuous auditing: A new era or a challenge to tradition?

External auditors have long been tasked with ensuring financial integrity, detecting fraud and providing an independent opinion on a company's financial statements. Processing Content Now, with the ...