Current techniques used by auditors and taught to accounting students to evaluate financial statement information involve audit sampling and performing analytical procedures such as financial ratio ...

The AICPA Audit Guide, Audit Sampling, provides illustrations of designing appropriate sample sizes using tables and simple formulas. Some commercial computer-assisted audit technique programs such as ...

But first, I want to look at some of the well-known limitations of audits as they are now. Audit Sampling Sampling, for auditors, is a fact of life.

Audit risk assessments and sampling procedures may need to change as a result of the coronavirus pandemic, according to Lynford Graham, CPA, Ph.D.

SOUTH BEND — St. Joseph County election officials have conducted an audit of three races in this fall’s elections and found at least a 99% confidence level in each of them — well, actually ...

Clifton argued that the audit didn't include a sampling from more recent demolitions. Lockridge said in an interview after receiving the response that his office was "really appalled" by the city ...