This annual update converts the official jargon of Statements on Auditing Standards (SASs) into language that is easy to understand, allowing readers to precisely identify the minimum requisites of an SAS. Using the organization of the AICPA Codification of Auditing Standards, it is divided into the following sections: effective date and applicability, definitions, objectives, fundamental requirements, application techniques and illustrations. Includes numerous checklists, questionnaires, reports and letters.Random sampling enables the auditor to project sample results mathematically and to state, with measureable ... some sampling risk, the most important risk to consider in the planning of a test procedure is the risk of incorrect acceptance (or anbsp;...
|Title||:||Auditing Standards and Procedures Manual 1995|
|Author||:||D. R. Carmichael, Martin Benis|
|Publisher||:||Wiley - 1995-03-20|