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portada Audit Sampling. Representativeness of Samples, Parameters and Monetary Unit Sampling
Type
Physical Book
Author
Publisher
Language
English
Pages
30
Format
Paperback
Dimensions
21x14.8x0.2 cm
Weight
0.05 kg.
ISBN13
9783346925756
Categories

Audit Sampling. Representativeness of Samples, Parameters and Monetary Unit Sampling

Anonymous (Author) · Grin Verlag · Paperback

Audit Sampling. Representativeness of Samples, Parameters and Monetary Unit Sampling - Anonymous

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Synopsis "Audit Sampling. Representativeness of Samples, Parameters and Monetary Unit Sampling"

Seminar paper from the year 2016 in the subject Business economics - Revision, Auditing, University of Duisburg-Essen (Auditing, Accounting and Controlling), course: Case Study Seminar on Auditing, language: English, abstract: The rapid growth of American companies at the beginning of the twentieth century resulted in a high demand for audits which are based on selected tests of items that represent the account balances or classes of transaction. Some auditors used to include every transaction from the respective period into the examination. However, some groups of auditors begin to develop methods to apply statistical sampling in auditing processes during the 1950s. This paper is structured as follows: in the main part, audit sampling and relevant terms are discussed. Representativeness of the sample is mentioned, which is significant aspect to make proper conclusions in respect to the population. The different types of generating population and their advantages for sampling. Furthermore, different sampling methods with each other compared, and the advantages and disadvantages of sample selection methods are discussed. In the third part, the main parameters of audit sampling are discussed in detail and their effects on the sample size and overall audit process are mentioned. In the fourth part, MUS system and its benefits and restrictions are clarified. The fifth part summarizes and concludes with the help of the Excel sample.

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