haku: @author Ponomon, L. / yhteensä: 1
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| Tekijä: | Ponomon, L. Wendell, J. |
| Otsikko: | Judgmental versus random sampling auditing: an experimental investigation |
| Lehti: | Auditing
1995 : FALL, VOL. 14:2, p. 17-34 |
| Asiasana: | AUDITING EXPERIMENT DESIGN SAMPLING |
| Kieli: | eng |
| Tiivistelmä: | This is the first auditing study to explore the relative performance of judgmental procedures using sampling information to set bounds on an account misstatement. Two experiments were conducted using the stated and actual values from an actual school supplies inventory. In the first experiment, 83 staff or senior auditors selected 50 items from the inventory and set an upper bound on the overstatement error at different levels of confidence. |
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