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Title
A01=D. R. Carmichael
A01=Dan M. Guy
A01=O. Ray Whittington
appropriate
audit
auditors
Author_D. R. Carmichael
Author_Dan M. Guy
Author_O. Ray Whittington
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Category=KFCM
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environment
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_nobargain
eq_non-fiction
external
fifth
graduate
important
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Product details

  • ISBN 9780471375906
  • Weight: 445g
  • Dimensions: 193 x 235mm
  • Publication Date: 10 Dec 2001
  • Publisher: John Wiley & Sons Inc
  • Publication City/Country: US
  • Product Form: Paperback
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The fifth edition of AUDIT SAMPLING continues to provide an important bridge between basic introductory auditing texts and the level of highly technical professional knowledge necessary to handle audit sampling applications in actual practice. Written from the standpoint of internal and external auditors, the information is easy-to-understand by entry-level auditing students, yet also appropriate for an advanced or graduate level auditing course.

Updated to reflect the rapidly changing audit environment, the fifth edition offers the following new features:

* The latest information on new technology and techniques for testing controls
* Reflects the revisions of SAS No. 55 made by SAS No. 94.
* Significant discussion of setting materiality and relating that to tolerable misstatement, including a discussion of SAB No. 99
* Information on changes in practice regarding the use of nonstatistical sampling
* New examples and cases

The book companion web site includes data sets for cases particularly appropriate for solving with Excel. The actual cases are identified by an icon in the text. The web site also contains an Instructor's Resource Manual.

Dan M. Guy is the author of Audit Sampling: An Introduction to Statistical Sampling in Auditing, 5th Edition, published by Wiley. D. R. Carmichael is the author of Audit Sampling: An Introduction to Statistical Sampling in Auditing, 5th Edition, published by Wiley.