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Audit Sampling: An Introduction , 5th Edition

Dan M. Guy, Sante Fe, New Mexico
D. R. Carmichael, Baruch College of the City Univ. of New York
O. Ray Whittington, DePaul Univ.

Emphasizing the use of sampling in the audit of financial statements by external as well as internal auditors, this book presents technical sampling material within the context of the auditing risk model.

Table of Contents

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. 39: Audit Sampling.

Appendix D: Audit Sampling: Auditing Interpretations of Section 350.

Index.

288 pages