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Statistical Sampling and Risk Analysis in Auditing
Inglês
497 b
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This text is aimed at those with responsibilities for audit, risk and control - auditors, finance directors, project accountants, and system designers amongst others. Working under pressure, they need to take account of theory and best practice but strike a balance with the practical demands of their workplace. The author emphasizes the meeting of the ever changing needs of clients and auditees by helping readers: select a suitable, practical sampling approach; appreciate the statistical implications; evaluate the results of audit testing; and take account of risk and control evaluation in targetting valuable audit resources. It does this by laying out the principles behind a concept and then grounding them in "real-life" cases for the reader to work through. These are accompanied by suggested solutions which, while not definitive answers, provide useful advice and guidance.
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