A MODEL FOR INTEGRATING SAMPLING OBJECTIVES IN AUDITING.
Abstract
The four sampling objectives in auditing - representative, corrective, protective, and preventive - are described. A model of the population to be sampled is developed which stratifies the population along two independent dimensions; estimated error rate and reported dollar value. This model enables one to identify the value of sampling in a given stratum for each of the auditor's objectives. A simple overall sampling procedure is suggested when little prior information is available to the auditor while non-linear and goal programming models are developed when the auditor can provide good estimated of population parameters. (Author)
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 01, 1969
- Accession Number
- AD0693437
Entities
People
- Robert S. Kaplan
- Yuji Ijiri
Organizations
- Carnegie Mellon University