Modeling auditor judgment in nonstatistical sampling
Since its issuance in June 1981, Statement on Auditing Standards (SAS) No. 39, "Audit Sampling," has been the center of much controversy. Practitioners are voicing their concerns as they anticipate difficulties in designing, selecting, and evaluating a nonstatistical sampling procedure in...
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| Format: | Others |
| Language: | en_US |
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Virginia Polytechnic Institute and State University
2019
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| Online Access: | http://hdl.handle.net/10919/87276 |