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 ...

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 ...

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.

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

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

Use of sophisticated technology and data analytics in the audit is fast becoming a standard operating practice at Aronson LLC as firm leaders are embracing the digital-first approach to engagements ...

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 ...