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

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 ...

IMGCAP(1)][IMGCAP(2)]Current techniques used by auditors and taught to accounting students to evaluate financial statement information involve audit sampling and performing analytical procedures such ...

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 ...

Summary: A new monumental research paper that was begun in January 2009 is now finished. “Checking election outcome accuracy – Post-election audit sampling” significantly advances and improves upon ...