To compute sample size and evaluate the sample results, statistical sampling uses the laws of

journal article

Statistical Sampling in Auditing: A Statistician's Viewpoint

Journal of the Royal Statistical Society. Series D (The Statistician)

Vol. 28, No. 4, Partial Proceedings of the 1979 I.O.S. Annual Conference (Dec., 1979)

, pp. 267-280 (14 pages)

Published By: Wiley

https://doi.org/10.2307/2988207

https://www.jstor.org/stable/2988207

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Journal Information

The Statistician joined the Journal of the Royal Statistical Society as its Series D from the journal of the Institute of Statisticians after the merger of the two bodies in 1993. The journal was first published by the Institute in 1950 as The Incorporated Statistician. It is now a valuable resource for professional statisticians involved in industry, academic research and education. Articles reflect current research by statisticians worldwide and cover key issues in an informative and accessible way. Some themes of interest to the journal are the teaching and communication of statistics, statistical computing and all aspects of statistics in sport. The journal also aims to bridge the gap between statistical theory and practice and to provide access to currently active or new areas of research by the regular publication of review articles by specialists in these fields. Other important themes include the history and philosophy of statistics and the interaction of statistics with other disciplines as diverse as geography and medicine. The journal thus attempts to reflect the maturity of statistics as a science in its own right and as an intrinsic component of scientific endeavor. JSTOR provides a digital archive of the print version of The Statistician. The electronic version of The Statistician is available at http://www.interscience.wiley.com. Authorized users may be able to access the full text articles at this site.

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Wiley is a global provider of content and content-enabled workflow solutions in areas of scientific, technical, medical, and scholarly research; professional development; and education. Our core businesses produce scientific, technical, medical, and scholarly journals, reference works, books, database services, and advertising; professional books, subscription products, certification and training services and online applications; and education content and services including integrated online teaching and learning resources for undergraduate and graduate students and lifelong learners. Founded in 1807, John Wiley & Sons, Inc. has been a valued source of information and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Wiley has published the works of more than 450 Nobel laureates in all categories: Literature, Economics, Physiology or Medicine, Physics, Chemistry, and Peace. Wiley has partnerships with many of the world’s leading societies and publishes over 1,500 peer-reviewed journals and 1,500+ new books annually in print and online, as well as databases, major reference works and laboratory protocols in STMS subjects. With a growing open access offering, Wiley is committed to the widest possible dissemination of and access to the content we publish and supports all sustainable models of access. Our online platform, Wiley Online Library (wileyonlinelibrary.com) is one of the world’s most extensive multidisciplinary collections of online resources, covering life, health, social and physical sciences, and humanities.

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When evaluating the qualitative aspects of a sample the auditor considers?

8-9 The auditor's purposes in evaluating the qualitative aspects of deviations in performing error analysis involves considering (1) the nature of the deviations and their causes and (2) how these deviations may impact the other phases of the audit.

How does an auditor evaluate sample results?

The auditor may decide to examine a sample of these items. The auditor evaluates the results of this sample and reaches a conclusion on the 90% of value separately from the remaining 10% (on which a further sample or other means of gathering audit evidence will be used, or which may be considered immaterial).

What do we consider when determining whether statistical sampling or judgmental sampling is appropriate in our audit sampling?

Before deciding whether to use statistical or judgmental sampling, the auditor must determine the audit objectives; identify the population characteristics of interest; and state the degree of risk that is acceptable.

How do auditors determine sample size?

An auditor who applies statistical sampling uses tables or formulas to compute sample size based on judgments about factors such as characteristics of the population and certain assessed risks.