Audit Sampling

O. Ray Whittington D. R. Carmichael Dan M. Guy

ISBN 10: 047137590X / ISBN 13: 9780471375906

Published by John Wiley & Sons, 2001

About this Item

pp. xii + 269 5th Edition.

Seller Inventory # 26496209

Bibliographic Details

• Title: Audit Sampling
• Publisher: John Wiley & Sons
• Publication Date: 2001
• Language: English
• ISBN 10: 047137590X
• ISBN 13: 9780471375906
• Binding: Soft cover
• Edition: 5th or later Edition
• Condition: New

About this title

Synopsis

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.

About the Author

Dan M. Guy is the author of Audit Sampling: An Introduction to Statistical Sampling in Auditing, 5th Edition, published by Wiley. D. R. Carmichael is the author of Audit Sampling: An Introduction to Statistical Sampling in Auditing, 5th Edition, published by Wiley.