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| Author: | Barron, O. |
| Title: | Setting tolerable misstatements when auditing aggregated accounts |
| Journal: | Decision Sciences
1998 : FALL, VOL. 29:4, p. 1005-1034 |
| Index terms: | ACCOUNTING AUDITING DECISION MAKING |
| Language: | eng |
| Abstract: | Generally accepted auditing standards require auditors to plan audits of clients' account balances. If accounts are to be sampled, then part of this planning must include setting the tolerable misstatement for each account or class of transactions to be sampled. Although classical sampling approaches provide certain advantages, they have not been widely used because they are viewed as complex and difficult to implement. |
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