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| Author: | Power, M.K. |
| Title: | From common sense to expertise: reflections on the prehistory of audit sampling |
| Journal: | Accounting, Organizations and Society
1992 : JAN, VOL. 17:1, p. 37-62 |
| Index terms: | AUDITING SAMPLING ACCOUNTING HISTORY |
| Language: | eng |
| Abstract: | Examination of sampling as a "technique" in United Kingdom and United States auditing. Model of audit evidence process. Emergence of representative sampling. United Kingdom and United States tests and samples. Statistical sampling in auditing. A Figure illustrates the study. |
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