A primary function of auditing is the examination of the account balances of a company to determine their accuracy. In substantive testing, statistical sampling is used to obtain reliable confidence limits, which are not conservative, with sample sizes that are not too large for practical audit applications.
Dollar Unit Sampling : A Practical Guide for Auditors
ISBN: 0773042784
ISBN 13: 9780773042780
Publication Date: July, 1979
Publisher: Copp Clark Pitman
Pages: 409
Format: Hardcover
Authors: Donald A. Leslie, Albert D. Teitlebaum, Rodney J. Anderson