Discover how attribute sampling enhances audit accuracy by evaluating internal controls and analyzing population traits, ...

Auditors usually have information on both the book amount and the audit amount available for each sample audit unit. Problems in using difference and ratio estimators, as well as some other estimators ...

Stratified mean-per-unit sampling is a key tool used by auditors. The popularity of this statistical procedure arises from its unique ability to produce trustworthy ...

The American Institute of CPAs has released "Audit Sampling," a newly updated audit guide containing the latest requirements and practices for auditors. The institute has updated the guide for the ...