Audit sampling
By: American Institute of Certified Public Accountants
Series: Audit guide
Publisher: American Institute of Certified Public Accountants
Published: 2012
Place of publication: New York, N.Y
Language: eng
Number of pages: 184
ISBN-13: 9781937350888
Subjects: Auditing; Sampling (Statistics)
Description: The AICPA Audit Guide Audit Sampling, updated as of March 1, 2012, includes relevant guidance contained in applicable standards and other technical sources. The guide summarizes applicable requirements and practices, and delivers "how-to" advice to help auditors apply nonstatistical and statistical sampling in auditing.
Notes: "The clarified auditing standards are effective for audits of financial statements for periods ending on or after December 15, 2012 (calendar year 2012 audits). Auditors should continue to use the previous edition of this guide (2008 edition) until the clarified auditing standards become effective for the auditors' engagements."--P. iii

Includes bibliographical references and index.