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"The objective of this paper is to illustrate how an auditor may use statistical sampling to help control the audit risk. The focus is on planning a significant area of audit interest such as the revenue cycle. Both statistical substantive tests of details and any required statistical tests of compliance may be designed so that the risk of failing to discover a material monetary error as well as the risk of overauditing may be limited to a tolerable level. In addition, by considering the extent of these tests at several levels of planned reliance on the system of internal accounting control, a least cost combination can be selected."
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Previews available in: English
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AuditingShowing 2 featured editions. View all 2 editions?
Edition | Availability |
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1
Controlling audit risk
1979, College of Commerce and Business Administration, University of Illinois at Urbana-Champaign
in English
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2
Controlling audit risk
1979, College of Commerce and Business Administration, University of Illinois at Urbana-Champaign
in English
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Libraries near you:
WorldCat
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Book Details
Edition Notes
Includes bibliographical references (p. 23).
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- Created July 26, 2011
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October 8, 2017 | Edited by MARC Bot | merge duplicate works of 'Controlling audit risk' |
August 11, 2011 | Edited by ImportBot | import new book |
July 26, 2011 | Created by ImportBot | Imported from Internet Archive item record |