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March 18, 2026The Accounting Review

Statistical Sampling for Audit and Control.

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Authors

GBGerman BoerOklahoma State UniversityESEarl A. SpillerOklahoma State University

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Implication

Book review highlights statistical sampling techniques to improve audit and control processes.

Key Points

  • This review aims to summarize the key concepts and techniques presented in T.W. McRae's book on statistical sampling for auditing.
  • Review of literature
  • Analysis of sampling techniques
  • Comparative discussion on audit applications
  • Identifies effective sampling methods for audits
  • Discusses the importance of statistical principles in control
  • Highlights practical applications in quality assurance

Cite This Study

Boer et al. (1975) studied this question.

synapsesocial.com/papers/69ba420a4e9516ffd37a1f4fhttps://doi.org/10.2308/tar-4513229
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A Study of the Application of Statistical Sampling to External Auditing (Book).1983
  2. 2Statistical Sampling for Auditing and Accounting Decisions (Book).1969
  3. 3Statistical Auditing (Book).1979
  4. 4Computers and Accounting (Book).1978
  5. 5Analytical Management (Book).1971