Publicly held companies, or private companies that apply for credit, must have routine audits of financial transactions conducted. Outside agencies, not affiliated with the company, perform these ...
Audit sampling techniques may permit errors or dishonesty to go undetected. Audit sampling occurs when a review of less than 100% of a population occurs. Determining how the size of a population is ...
Kaplan, Robert S., and Yuri Ijiri. "The Four Roles of Sampling in Auditing: Representative, Corrective, Protective and Preventive." Management Accounting 52 (December 1970): 42–44.
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