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Author: Dan M. Guy Publisher: Wiley ISBN: 9780471375906 Category : Business & Economics Languages : en Pages : 0
Book Description
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.
Author: Arthur J. Wilburn Publisher: CRC Press ISBN: 9780824771249 Category : Technology & Engineering Languages : en Pages : 432
Book Description
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: Dan M. Guy Publisher: ISBN: Category : Business & Economics Languages : en Pages : 280
Book Description
Presents fundamentals of statistical sampling as they pertain to auditing. Contains easy-to-understand discussion of attribute, variable and dollar unit sampling, and is presented with a minimum of mathematical notation. Also features numerous questions and cases, and each chapter is preceded by learning objectives.
Author: Dan M. Guy Publisher: ISBN: Category : Business & Economics Languages : en Pages : 276
Book Description
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. This edition features new sampling software with each book, new integration of international standards, and updated coverage of terminology and standards.
Author: Dan M. Guy
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Author: Arthur J. Wilburn
Author: Dan M. Guy
Author: Dan M. Guy
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Author: Guy
Author: United States. Defense Contract Audit Agency
Author: Dan M. Guy
Author: Guy
Author: Ernst & Ernst