Attribute Sampling in Auditing: Methods, Benefits, and Applications

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

Audit Procedures for Statistical Sampling of Inventory

When auditing a company, auditors use a combination of professional judgment and statistical sampling methods to estimate account balances. Statistical sampling is an efficient way to design samples, ...
JSTOR Daily

Efficiency of Sieve Sampling in Auditing

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 ...
Investopedia

Simple Random Sampling: 6 Basic Steps With Examples

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...
ascopubs.org

Experience of implementing a novel random sampling BICR audit for investigator (INV)-assessed progression-free survival (PFS) in the PALOMA-3 trial.

Choice of treatment and adherence to international ESO-ESMO (ABC) guidelines in HR+/HER2-ve metastatic breast cancer (MBC) patients (pts). RADICAL trial: A phase Ib/IIa study to assess the safety and ...
JournalofAccountancy

Audits That Keep Fraudsters Guessing

Scratch the surface of many audit plans and you’ll find predictable elements that someone bent on fraud can anticipate and foil. That’s why SAS no. 99, Consideration of Fraud in a Financial Statement ...
Tulsa World

IRS says random sampling aims to improve audit system

WASHINGTON -- Aiming to target its audits better, the IRS intends a special random check this year of about 50,000 individual tax returns but will subject fewer people to the intense, face-to-face ...