Internal Audit Sampling

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Internal Audit Sampling

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Author : Barbara Apostolou
language : en
Publisher:
Release Date : 1991

Internal Audit Sampling written by Barbara Apostolou and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Business & Economics categories.

Statistical Sampling And Risk Analysis In Auditing

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Author : Peter Jones
language : en
Publisher: Taylor & Francis
Release Date : 2017-07-05

Statistical Sampling And Risk Analysis In Auditing written by Peter Jones and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-05 with Business & Economics categories.

This book is aimed at those with responsibilities for audit, risk and control - auditors of course - but also finance directors, audit committee members, project accountants, systems designers and other professionals too. Working under pressure, these people often need to take account of theory and best practice but strike a balance with the practical demands of their workplace. This book’s practical emphasis on meeting the ever-changing needs of clients and auditees will benefit a wide audience by helping readers to: ¢ select a suitable, practical sampling approach ¢ appreciate the statistical implications ¢ evaluate the results of audit testing ¢ take account of risk and control evaluation in targeting valuable audit resources. It does this by laying out the principles behind a concept and then grounding them in ’real life’ cases for the reader to work through. These are accompanied by suggested solutions which, while not definitive answers, do provide valuable advice and guidance. Finally the range of appendices, including a complete copy of the statement of auditing standards, SAS 430, make this book an essential resource for everyone concerned about modern auditing.

An Assessment Of Audit Sampling Techniques Used By Selected Internal Auditors In Metro Manila

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Author : Geraldine B. Fadrigon
language : en
Publisher:
Release Date : 2010

An Assessment Of Audit Sampling Techniques Used By Selected Internal Auditors In Metro Manila written by Geraldine B. Fadrigon and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.

Sampling has become an acceptable technique that aids internal auditors in the conducting an audit. The requirement to provide just a reasonable and not absolute basis for his internal auditor should exercise professional judgment whether relying on sampling results will be sufficient to support the results of his evaluation. Although sampling has been a recognized audit procedure, relatively little is known about the sampling practices that internal auditors in the Philippines adopt. This study surveyed selected practicing internal audit practitioners on how they: (1) planned sample sizes, (2) selected sample items, and (3) evaluated sample outcomes. It also investigated the level of trainings received by the respondents related to audit sampling, common problems encountered in using sampling techniques, and the primary sources internal auditors consult for guidance regarding sampling and evaluation procedures. The result of the study showed that majority of the internal auditors rely on non-statistical sampling methods for planning sample sizes (63%), sample size selection (57%), and evaluation of sample results (73%). Despite the heavy reliance on non-statistical methods, the respondents reported that they have received less than adequate training techniques to mitigate bias. More so, thirty-five (35%) of the respondents answered that they do not use any procedures to mitigate potential selection biases. Among the statistical sampling selection method, simple random is the most frequently employed, while directed sampling is the most commonly used non-statistical sampling approach. The suitability of sampling techniques to client's transaction was the most common problem encountered in audit sampling. Standards set by the employer were the primary source that respondents consult for guidance concerning sampling and evaluation procedures. Respondents believed that application of audit sampling techniques contribute to the overall effectiveness of the audit activity to a moderate extent. These findings should enable internal audit practitioners to benchmark their sampling practices against current norms of the profession and eventually hope to contribute to the improvement of the professional practice of internal auditing in the country.

Audit Sampling

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Author : Dan M. Guy
language : en
Publisher:
Release Date : 1998

Audit Sampling written by Dan M. Guy and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Business & Economics categories.

Emphasizing the use of sampling in the audit of financial statements by external as well as internal auditors, this book presents technical sampling material within the context of the auditing risk model. This edition features new sampling software with each book, new integration of international standards, and updated coverage of terminology and standards.

Audit Sampling

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Author : Dan M. Guy
language : en
Publisher:
Release Date : 1994-01-26

Audit Sampling written by Dan M. Guy and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994-01-26 with Business & Economics categories.

Designed from the perspective of financial auditing with emphasis on the use of sampling in the audit of financial statements by external as well as internal auditors. Presents technical sampling material within the context of the auditing risk model. New to this edition: a chapter on nonstatistical sampling, coverage of sampling to test compliance with laws and regulations, SAS #55 on internal control structure and recently published articulation standards.

Practitioner S Guide To Audit Sampling

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Author : Dan M. Guy
language : en
Publisher:
Release Date : 1998-07-06

Practitioner S Guide To Audit Sampling written by Dan M. Guy and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-07-06 with Business & Economics categories.

This reference book guides readers in the application of statistical and nonstatistical sampling-to auditing financial statements, testing internal control, and assessing compliance with laws and regulations. Featuring simple discussions of all types of audit sampling, the book contains practice aids for planning, performance, and evaluation.

Sampling For Internal Auditors Text Based Self Study Course

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Author : Barbara Apostolou
language : en
Publisher:
Release Date : 2000

Sampling For Internal Auditors Text Based Self Study Course written by Barbara Apostolou and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Auditing, Internal categories.

Sampling

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Author : Barbara Apostolou
language : en
Publisher: Inst of Internal Auditors
Release Date : 2004

Sampling written by Barbara Apostolou and has been published by Inst of Internal Auditors this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.

Data Analysis And Sampling Simplified

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Author : Donald A. Dickie
language : en
Publisher:
Release Date : 2019-08-29

Data Analysis And Sampling Simplified written by Donald A. Dickie and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-08-29 with categories.

This book is about how to reduce large data sets down to the critical few high-risk subsets.

Audit Sampling Representativeness Of Samples Parameters And Monetary Unit Sampling

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Author :
language : en
Publisher: GRIN Verlag
Release Date : 2023-08-21

Audit Sampling Representativeness Of Samples Parameters And Monetary Unit Sampling written by and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-21 with Business & Economics categories.

Seminar paper from the year 2016 in the subject Business economics - Revision, Auditing, University of Duisburg-Essen (Auditing, Accounting and Controlling), course: Case Study Seminar on Auditing, language: English, abstract: The rapid growth of American companies at the beginning of the twentieth century resulted in a high demand for audits which are based on selected tests of items that represent the account balances or classes of transaction. Some auditors used to include every transaction from the respective period into the examination. However, some groups of auditors begin to develop methods to apply statistical sampling in auditing processes during the 1950s. This paper is structured as follows: in the main part, audit sampling and relevant terms are discussed. Representativeness of the sample is mentioned, which is significant aspect to make proper conclusions in respect to the population. The different types of generating population and their advantages for sampling. Furthermore, different sampling methods with each other compared, and the advantages and disadvantages of sample selection methods are discussed. In the third part, the main parameters of audit sampling are discussed in detail and their effects on the sample size and overall audit process are mentioned. In the fourth part, MUS system and its benefits and restrictions are clarified. The fifth part summarizes and concludes with the help of the Excel sample.