Sampling: A Guide for Internal Auditors by Barbara Apostolou
Sampling: A Guide for Internal Auditors
Author: Barbara Apostolou
Title: Sampling: A Guide for Internal Auditors
ISBN10: 0894135422
ISBN13: 978-0894135422
Format: .PDF .EPUB .FB2
Publisher: The Institute of Internal Auditors Research Foundation (May 2004)
Language: English
Size pdf: 1321 kb
Size epub: 1669 kb
Rating: 4.9 ✪
Votes: 494
Category: Business & Money
Subcategory: Accounting
While it is possible to examine 100 percent of an audit customer's data, the time and cost associated with such a study are often prohibitive.

To obtain sufficient, reliable, and relevant information with a limited data set, sampling is an efficient and effective tool. It can help you evaluate the customer's assertions, as well as reach audit conclusions and provide reasonable assurance to your organization.

This handbook will help you understand sampling. It also serves as a guide for auditors and students preparing for certification. Topics include:

An overview of sampling.
Statistical and nonstatistical sampling issues.
Sampling selection methods and risks.
The pros and cons of popular sampling plans.