Buch, Englisch, 288 Seiten, Format (B × H): 194 mm x 234 mm, Gewicht: 498 g
Buch, Englisch, 288 Seiten, Format (B × H): 194 mm x 234 mm, Gewicht: 498 g
ISBN: 978-0-471-37590-6
Verlag: Wiley John + Sons
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.
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
Overview of Audit Sampling.
Selecting a Representative Sample.
Attribute Sampling.
Using Variable Sampling for Accounting Estimation.
Using Variable Sampling for Audit Hypothesis Testing.
Probability-Proportional-To-Size Sampling.
Nonstatistical Audit Sampling.
Appendix A: Calculation Worksheets.
Appendix B: List of Equations.
Appendix C: SAS No. 39Audit Sampling (AU 350 As Amended).
Appendix D: Audit Sampling: Auditing Interpretations of Section 350.
Index.