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Audit Guide: Audit Sampling. March 1, 2014.

Audit Guide: Audit Sampling. March 1, 2014. 米国公認会計士協会編 監査案内-監査のサンプリング

・ISBN 978-1-940235-69-1 paper

お気に入り
著者・編者AICPA,
出版社(Wiley, US)
出版年月2014
ページ数184 pp.
言語ENG
ニュース番号<636-1001 636-P1975>

解説

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.