Audit Sampling: An Introduction to Statistical Sampling in Auditing - Brossura

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

Brossura

ISBN 10: 0471452866 ISBN 13: 9780471452867

Casa editrice: John Wiley and Sons (WIE), 2003

Riassunto

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; and, new examples and cases. The 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.

Dettagli dell?edizione

• Editore: John Wiley and Sons (WIE)
• Data di pubblicazione: 2003
• ISBN 10: 0471452866
• ISBN 13: 9780471452867
• Rilegatura: Copertina flessibile
• Lingua: Inglese
• Numero edizione: 5
• Numero di pagine: 288