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ABSTRACTPrefaceIntroductionChapter 1 — Characteristics of Audit SamplingChapter 2 — The Audit Sampling ProcessChapter 3 — Nonstatistical and Statistical Audit Sampling in Tests of ControlsChapter 4 — Nonstatistical and Statistical Audit Sampling for Substantive Tests of DetailsChapter 5 — Nonstatistical Sampling Case StudyChapter 6 — Monetary Unit SamplingChapter 7 — Classical Variables Sampling Appendix A — Attributes Statistical Sampling TablesAppendix B — Sequential Sampling for Tests of ControlsAppendix C — Monetary Unit Sampling TablesAppendix D — Ratio of Desired Allowance for Sampling Risk of Incorrect Rejection to Tolerable MisstatementAppendix E — Multilocation Sampling ConsiderationsAppendix F — Case Study Using Software to Plan and Evaluate a Classical Variables SampleAppendix G — GlossaryAppendix H — Overview of Statements on Quality Control StandardsAppendix I — Schedule of Changes Made to the Text From the Previous EditionIndex of Pronouncements and Other Technical GuidanceSubject Index
ABSTRACTPrefaceIntroductionChapter 1 — Characteristics of Audit SamplingChapter 2 — The Audit Sampling ProcessChapter 3 — Nonstatistical and Statistical Audit Sampling in Tests of ControlsChapter 4 — Nonstatistical and Statistical Audit Sampling for Substantive Tests of DetailsChapter 5 — Nonstatistical Sampling Case StudyChapter 6 — Monetary Unit SamplingChapter 7 — Classical Variables Sampling Appendix A — Attributes Statistical Sampling TablesAppendix B — Sequential Sampling for Tests of ControlsAppendix C — Monetary Unit Sampling TablesAppendix D — Ratio of Desired Allowance for Sampling Risk of Incorrect Rejection to Tolerable MisstatementAppendix E — Multilocation Sampling ConsiderationsAppendix F — Case Study Using Software to Plan and Evaluate a Classical Variables SampleAppendix G — GlossaryAppendix H — Overview of Statements on Quality Control StandardsAppendix I — Schedule of Changes Made to the Text From the Previous EditionIndex of Pronouncements and Other Technical GuidanceSubject Index