search query: @indexterm AUDITING STANDARDS / total: 143
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| Author: | Akresh, A. D. Tatum, K. W. |
| Title: | Audit sampling - dealing with the problems. |
| Journal: | Journal of Accountancy
1988 : DEC, VOL. 166:6, p. 58-60, 62, 64 |
| Index terms: | AUDITING STANDARDS USA |
| Language: | eng |
| Abstract: | Report on the results of a nationwide survey of US CPA firms concerning audit sampling and problems. The survey objectives. How it was conducted. Major problems of compliance and substantive tests. Factors related to the frequency of problems. Changes to the audit processes. Audit sampling approaches. Documentation. Recommendations for action. Three Exhibits cover major problems in substantive tests; effects on firms' audit processes; and how firms solved audit sampling problems. |
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