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Author : Herbert Arkin
Publisher : McGraw-Hill Companies
Page : 536 pages
File Size : 54,5 Mb
Release : 1974
Category : Business & Economics
ISBN : UOM:49015001109132
Author : AICPA
Publisher : John Wiley & Sons
Page : 208 pages
File Size : 45,7 Mb
Release : 2017-10-02
Category : Business & Economics
ISBN : 9781945498565
Considered the industry-standard resource and updated as of March 1, 2014, the Audit Sampling Guide summarizes applicable requirements and practices, and delivers “how-to” advice to help auditors apply nonstatistical and statistical sampling. The guide includes case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real world situations. New in 2014, a detailed case study of the application of classical variables sampling with the use of software has been included as an appendix. The appendices also include sampling tables and similar tools, as well as other sampling considerations. Packed with information on sampling requirements and sampling methods, this Guide is an indispensable resource.
Author : Donald A. Leslie,Albert D. Teitlebaum,Rodney J. Anderson
Publisher : Unknown
Page : 440 pages
File Size : 54,8 Mb
Release : 1979
Category : Auditing
ISBN : UOM:35128000851822
Author : AICPA
Publisher : John Wiley & Sons
Page : 224 pages
File Size : 55,7 Mb
Release : 2020-05-14
Category : Business & Economics
ISBN : 9781950688340
Updated as of December 1, 2019, this guide continues to be an indispensable resource packed with information on sampling requirements and methods. It introduces statistical and nonstatistical sampling approaches, and features case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real-world situations.
Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 53,8 Mb
Release : 1992
Category : Electronic
ISBN : OCLC:256625232
Author : Dan M. Guy,D. R. Carmichael,O. Ray Whittington
Publisher : Unknown
Page : 216 pages
File Size : 55,6 Mb
Release : 1998-07-06
Category : Business & Economics
ISBN : CORNELL:31924084622079
This reference book guides readers in the application of statistical and nonstatistical sampling-to auditing financial statements, testing internal control, and assessing compliance with laws and regulations. Featuring simple discussions of all types of audit sampling, the book contains practice aids for planning, performance, and evaluation.
Author : Arthur J. Wilburn
Publisher : CRC Press
Page : 432 pages
File Size : 46,6 Mb
Release : 1984-04-03
Category : Technology & Engineering
ISBN : 0824771249
In a clear, readable style, this timely volume provides the information needed to design and execute audit samples for the appraisal, evaluation, and validation of financial and accounting data. With this material, auditors and analysts can accomplish such required functions as evaluating program performance and determining the reliability of financial records and statements more quickly and accurately. Designed as a practical, reliable, on-the-job reference -- with a minimum of statistical theory and formulas -- Practical Statistical Sampling for Auditors blends statistical sampling with other acceptable auditing techniques ... emphasizes the significance of error analysis and audit appraisal ... examines audit and statistical stratification ... advocates the use of minimum samples ... emphasizes the use of replication to support audit decisions ... and outlines the advantages and limitations of various audit sampling schemes. Further, Practical Statistical Sampling for Auditors offers such handy features as chapter summaries, computer printouts, real-life examples, a time-saving table of minimum sample sizes, an easy-to-use glossary, a detailed index, and numerous literature citations, helping auditors; accountants; program, budget, and management analysts; comptrollers; and financial managers to apply statistical methods in consonance with Auditing Standards. Book jacket.
Author : American Institute of Certified Public Accountants
Publisher : Unknown
Page : 128 pages
File Size : 55,6 Mb
Release : 2001
Category : Auditing
ISBN : CORNELL:31924086744871
Author : American Institute of Certified Public Accountants
Publisher : American Institute of Certified Public Accountants (AICPA)
Page : 184 pages
File Size : 48,7 Mb
Release : 2012-01-01
Category : Auditing
ISBN : 1937350886
The AICPA Audit Guide Audit Sampling, updated as of March 1, 2012, includes relevant guidance contained in applicable standards and other technical sources. The guide summarizes applicable requirements and practices, and delivers "how-to" advice to help auditors apply nonstatistical and statistical sampling in auditing.
Author : Anonim
Publisher : Unknown
Page : 145 pages
File Size : 50,9 Mb
Release : 1983
Category : Accounting
ISBN : 0909744297
Author : Dan M. Guy,D. R. Carmichael,O. Ray Whittington
Publisher : Unknown
Page : 280 pages
File Size : 40,9 Mb
Release : 1994-01-26
Category : Business & Economics
ISBN : UCAL:B5111302
Designed from the perspective of financial auditing with emphasis on the use of sampling in the audit of financial statements by external as well as internal auditors. Presents technical sampling material within the context of the auditing risk model. New to this edition: a chapter on nonstatistical sampling, coverage of sampling to test compliance with laws and regulations, SAS #55 on internal control structure and recently published articulation standards.
Author : Lynford Graham
Publisher : John Wiley & Sons
Page : 256 pages
File Size : 52,7 Mb
Release : 2007-09-10
Category : Business & Economics
ISBN : 9780470184448
"In the new age of philanthropy, donors expect charities to be models of accountability and transparency...Internal controls: Guidance for Private, Government, and Nonprofit Entities is a must read for CEOs and CFOs who want to gain a clear understanding of cost-effective ways to implement the controls necessary to protect their organizations." - Elizabeth Myatt, Chief Executive Officer, World Lung Foundation "If you were looking for the silver bullet to understand and audit internal controls, you just found it. This book will prove invaluable in planning the audit internal controls, you just found it. This book will prove invaluable in planning the audit because it specifically covers COSO and the new AICPA risk assessment auditing standards. " - George I. Victor, CPA, Partner in Charge of Quality Control, Holtz Rubenstein Reminick LLP "Author Lyn Graham gives practical, easy-to-understand guidance for documenting internal controls. I recommend this book for both my clients and our staff. It is very useful for auditors and clients alike." - David E. Adams, CPA, Partner, Geffen Mesher & Company "This book is an essential guide...and provides very practical advice about what to do(and what not to do) in making an investment in internal controls. The author's expensive experience as an audit firm partner and standard-setter are evident in the details provided. I also recommend this book to teaches of auditing and systems, as it provides a useful background to...how internal controls really should work in today's business environment." - Jean C. Bedard, CPA, PhD, Timothy B. Harbert Professor of Accountancy, Bentley College
Author : James A. Cashin
Publisher : McGraw-Hill Companies
Page : 1390 pages
File Size : 44,7 Mb
Release : 1971
Category : Business & Economics
ISBN : UOM:35128000224087
Author : Guy
Publisher : Wiley
Page : 128 pages
File Size : 43,7 Mb
Release : 2001-08
Category : Electronic
ISBN : 0471375896
Author : AICPA
Publisher : John Wiley & Sons
Page : 784 pages
File Size : 47,9 Mb
Release : 2019-08-06
Category : Business & Economics
ISBN : 9781950688005
This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In this handy resource, accountants and auditors will find updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, with illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms Key Features include: Comprehensive and step-by-step guidance on the performance of an audit Numerous alerts that address the current-year developments in a variety of areas Illustrative examples and forms to facilitate hands-on performance of the audit