Audit sampling techniques may permit errors or dishonesty to go undetected. Audit sampling occurs when a review of less than 100% of a population occurs. Determining how the size of a population is ...

Summary: A new monumental research paper that was begun in January 2009 is now finished. “Checking election outcome accuracy – Post-election audit sampling” significantly advances and improves upon ...

When auditing a company, auditors use a combination of professional judgment and statistical sampling methods to estimate account balances. Statistical sampling is an efficient way to design samples, ...

The Auditing Standards Board issued eight standards with new guidance for auditors assessing risks and controls in financial statement audits. Auditors must consider risk and also determine a ...

IMGCAP(1)][IMGCAP(2)]Current techniques used by auditors and taught to accounting students to evaluate financial statement information involve audit sampling and performing analytical procedures such ...

SCHAUMBURG, Ill.--(BUSINESS WIRE)--Many IT audit and assurance professionals have long relied on a single source of guidance to perform effective audit reports—the Information Technology Audit ...

In the technology age in which we live, CCOs often come face to face with a new phenomenon – too much information or data. TMI is not something to laugh at nor ignore. CCOs often face situations where ...