Sampling Size and Auditors' Judgments: A Simulation
Auditors usually seek cost-effective and efficient techniques to accumulate evidence in an effort tu express their opinions on financial statements. One such technique is audit sampling, and in the United Kingdom auditors use sample sizes as small as 25 items. This study uses the Monte Carlo simul...
保存先:
| 主要な著者: | , , |
|---|---|
| フォーマット: | 論文 |
| 言語: | English English |
| 出版事項: |
Universiti Putra Malaysia Press
1996
|
| オンライン･アクセス: | http://psasir.upm.edu.my/id/eprint/3142/1/Sarn.pling_Size_and_Auditors%27_Judgern.ents_A_Sirn.ulation.pdf http://psasir.upm.edu.my/id/eprint/3142/ |
| タグ: |
タグ追加
タグなし, このレコードへの初めてのタグを付けませんか!
|
| 要約: | Auditors usually seek cost-effective and efficient techniques to accumulate evidence in an effort tu express
their opinions on financial statements. One such technique is audit sampling, and in the United Kingdom
auditors use sample sizes as small as 25 items. This study uses the Monte Carlo simulation technique to
determine whether an auditor's opinion using both different sample size and error levels is within an
acceptable degree of accuracy. The results suggest that samples of fewer than 50 items are not large enough
to provide a successful sampling plan unless the error value is very low. To improve the sampling plan and
the quality of the audit, the sample size should, therefore, be increased to more than 50 items. |
|---|