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| Author: | Robertson, J. |
| Title: | A constrained cost-minimization model for audit sample planning |
| Journal: | Auditing
1995 : FALL, VOL. 14:2, p. 105-123 |
| Index terms: | AUDITING MODELS SAMPLING PLANNING |
| Language: | eng |
| Abstract: | This paper presets a decision-aid model that integrates numerous facts, estimates, and judgments related to the audit of a particular account for the purpose of planning minimum-cost sampling applications, subject to the constraint of a uniform audit risk that preserves acceptable audit quality. The model treats control risk in terms of an auditor's choice of a planned assessed control risk level. |
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