Audit sampling techniques may permit errors or dishonesty to go undetected. Audit sampling occurs when a review of less than 100% of a population occurs. Determining how the size of a population is ...

Kaplan, Robert S., and Yuri Ijiri. "The Four Roles of Sampling in Auditing: Representative, Corrective, Protective and Preventive." Management Accounting 52 (December 1970): 42–44.

Dollar-unit sampling is a popular method for sampling accounts by auditors. In this article, we analyze and compare two methods of obtaining dollar-unit samples, simple random sampling and sieve ...

verybody has a favorite color and season—preferences that seem innate, always defying reason. Auditors are no different when it comes to haphazard sampling, a process in which—ideally—they choose ...

For an accounting population's total error amount, confidence bounds that are reliable but not too conservative help auditors avoid costly overauditing. Parametric ...

Kaplan, Robert S., and Yuri Ijiri. "A Model for Integrating Sampling Objectives in Auditing." Journal of Accounting Research 9 (spring 1971): 73–87.

In the technology age in which we live, CCOs often come face to face with a new phenomenon – too much information or data. TMI is not something to laugh at nor ignore. CCOs often face situations where ...

Imagine receiving your online order two months late. Or an important email reminder about Q3 client numbers, in Q4. Imagine at your next medical checkup, your doctor reports to you on last month’s ...