haku: @indexterm Accounting education / yhteensä: 131
viite: 43 / 131
| Tekijä: | Windsor, S. |
| Otsikko: | For the practicing auditor |
| Lehti: | Journal of Accountancy
1991 : JAN, p.107-111 |
| Asiasana: | ACCOUNTING ACCOUNTING EDUCATION |
| Kieli: | eng |
| Tiivistelmä: | The paper deals with problems arising when an auditor uses audit sampling techniques to substantively test inventory. Physical inventory observation may detect counting errors. High-dollar testing can be used to examine a small number of valuable items in the population. The auditor should check if the related prices are correct. Quantity and pricing errors should be recorded and projected. |
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