Statistical sampling for accountants
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Statistical sampling for accountants by T. M. F. Smith

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Published by Haymarket Pub. in London .
Written in English


  • Sampling (Statistics),
  • Accounting -- Statistical methods.

Book details:

Edition Notes

Statement[by] T. M. F. Smith.
SeriesAccountancy age books, Modern finance series
LC ClassificationsHA31.2 .S58
The Physical Object
Paginationxvi, 255 p. :
Number of Pages255
ID Numbers
Open LibraryOL4282273M
ISBN 100900442492, 0900442689
LC Control Number78308559

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specifically with statistical applications in specific disciplines. This paper deals with such a course. It is given to final-year business students specialising in accounting and finance. It is given for one term of the Financial Statement Analysis course. 2. The course The ideas for this course came from our joint research and we thought that. Sampling Statistical & Technical Team. This guide is brought to you by the Statistical and Technical Team, who form part of the VFM Development Team. They are responsible for advice and guidance on quantative, analytical and technical issues. For further information about the matters raised in. the population's book values, or (3) taking a small pilot sample. 9–21 The planned allowance for sampling risk is first used as an input into the formula for determining the appropriate sample size. It is then used for evaluating sample results when the sample’s standard deviation is equal to the estimated standard deviation.   Nevertheless, many auditors and accountants may not initially feel comfortable with conducting an ABE of % of the population, unless this ABE examination were to be accompanied by a traditional statistical sample. The results of the ABE would then be examined in detail, just as currently the samples pulled are tested, with the findings.

  Accountants in various fields, including auditors, forensic accountants, controllers and risk accountants, use statistics to accomplish their professional duties. Accountants who conduct audits use samples that are statistically representative of a data base because it is almost impossible to collect all the data needed in a short period of time. acceptance of sampling and statistical evidence. See references listed in Section V. (page 20). 2. Internal Audit Sampling is used in internal audits by governmental agencies and corporations. The internal auditors perform numerous compliance tests to verify that required procedures are followed and proper documentation is submitted. An overview of sampling; Statistical and nonstatistical sampling issues; Sampling selection methods and risks; The pros and cons of popular sampling plans; About the Author: Barbara Apostolou, PhD, CPA, is the Ernst & Young Alumni Distinguished Professor of Accounting at Louisiana State University. This paper contains technical notes on the edition of the AICPA Audit Guide Audit Sampling. I have written the paper to document the key statistical tables in the guide for the benefit of statistical specialists, educators, students, and others. It will help firms ex tend the tables to cover their specific policies and guid-.