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March 18, 2026The Accounting Review

Sampling for Integrated Auditing Objectives.

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Authors

DHDon R. HansenNew Mexico State UniversityTSTimothy L. ShaftelUniversity of Arizona

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Implication

Presents a nonlinear model for sampling designs in auditing, highlighting its feasibility.

Key Points

  • The research aims to develop integrated sampling procedures that meet various auditing objectives using a nonlinear modeling approach.
  • Developed a nonlinear model for sampling procedures in accounting auditing
  • Utilized Lagrange multipliers to transform the problem into a linear form
  • Applied a convex simplex method along with a search technique to solve the problem
  • Tested the solution in a real auditing environment
  • Indicated the feasibility of the proposed sampling approach for auditing
  • Demonstrated effectiveness in generating appropriate sampling designs
  • Showed that the nonlinear model satisfies several auditing goals

Cite This Study

Hansen et al. (1977) studied this question.

synapsesocial.com/papers/69ba422e4e9516ffd37a23b4https://doi.org/10.2308/tar-4493519
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Also Consider

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

  1. 1Sampling for Integrated Audit Objectives-A Comment.1978
  2. 2Sampling for Integrated Audit Objectives-A Reply.1978
  3. 3A Continuous Constrained Optimization Model for Audit Sampling.1987
  4. 4A Simulation Model for Applying Audit-Sampling Techniques.1971
  5. 5ON A MIXED-SEQUENTIAL ESTIMATING PROCEDURE WITH APPLICATION TO AUDIT TEST IN ACCOUNTING.1964