Table of Contents

Overview of Audit Sampling.

Selecting a Representative Sample.

Attribute Sampling.

Using Variable Sampling for Accounting Estimation.

Using Variable Sampling for Audit Hypothesis Testing.

Probability-Proportional-To-Size Sampling.

Nonstatistical Audit Sampling.

Appendix A: Calculation Worksheets.

Appendix B: List of Equations.

Appendix C: SAS No. 39Audit Sampling (AU 350 As Amended).

Appendix D: Audit Sampling: Auditing Interpretations of Section 350.

Index.

About the Author

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.