Audit Sampling: An Introduction

ISBN-13: 9780471375906 / Angielski / Miękka / 2001 / 288 str.

Dan M. Guy; D. R. Carmichael; Ray Whittington

Opis

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.

Spis treści

Overview 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.

O autorze

Dan M. Guy is a writer and consultant in litigation services. He completed an eighteen-year career with the AICPA. D. R. Carmichael is the Wollman Distinguished Professor of Accountancy in the Stan Ross Department of Accountancy at Bernard Baruch College, CUNY. Formerly, he was the Vice President, Auditing, at the AICPA.
O. Ray Whittington, CPA, PhD, CMA, CIA, is the Ledger and Quill Director of the School of Accountancy at DePaul University.