Книга: Rufus Tekoh Ayam «Audit sampling»
|
Производитель: "LAP Lambert Academic Publishing" Audit sampling has been an issue over the years and very little academic literature exist to shed more light about the utilization of this concept during auditing practices. Therefore,the two approaches to audit sampling; statistical and nonstatistical have been examined in this book. The overall purpose of the book is to explore the current extent at which these concepts are utilized by auditors during auditing practices. The book also seeks to achieve two additional purposes; the first is to find out whether auditors utilize different sampling techniques when auditing SME?s and big companies and the second is to find out some common selection methods that are used by auditors for selecting statistical or nonstatistical audit samples during audit sampling practices. Based on the empirical findings obtained, an audit sampling model has been proposed. It is recommended that auditors should use this model as a guide not only in Sweden but also in other countries as the model will be a... ISBN:9783845478302 Издательство: "LAP Lambert Academic Publishing" (2011)
ISBN: 9783845478302 |
См. также в других словарях:
Audit working papers — are the documents which keeping all audit evidences obtained during financial statements auditing. Audit working paper is to be able to support the audit works done in order, sufficient and assurance audit evidences have been obtained and… … Wikipedia
Sampling — may refer to: Sampling (signal processing), converting a continuous signal into a discrete signal Sampling (graphics), converting continuous colors into discrete color components Sampling (music), re using portions of sound recordings in a piece… … Wikipedia
Audit risk — (also referred to as residual risk) refers to acceptable audit risk, i.e. it indicates the auditor s willingness to accept that the financial statements may be materially misstated after the audit is completed and an unqualified (clean) opinion… … Wikipedia
Sampling risk — In auditing, sampling is an inevitable means of testing. However, sampling is always associated with sampling risks which auditors have to control.Sampling risk represents the possibility that auditor s conclusion based on a sample is different… … Wikipedia
Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
audit risk — 1. In external auditing, the *risk of giving an inappropriate *audit opinion on the *fair presentation of an organization’s *financial statements. The *sampling of transactions and the *compliance testing of controls cannot offer cast iron… … Auditor's dictionary
