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March 18, 2026The Accounting Review

Ingenuity in Auditing.

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Authors

AMA. N. MosichUniversity of Southern California

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Implication

This article reveals effective sampling techniques for auditing financial statements, highlighting management's role in the process.

Key Points

  • The article aims to address the challenges auditors face when ensuring the fairness of financial statements.
  • Discussion of the impracticality of completely verifying all financial data.
  • Exploration of sampling techniques for auditing accuracy.
  • Examination of the auditors' initial concerns regarding scaling logs.
  • Demonstrated the effectiveness of sampling to identify data issues.
  • Clarified auditors' responsibility to assess the reasonableness of reported facts.

Cite This Study

A. N. Mosich (1967) studied this question.

synapsesocial.com/papers/69ba425c4e9516ffd37a28e2https://doi.org/10.2308/tar-4499979
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Also Consider

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

  1. 1PROBLEMS IN EXPERIMENTING WITH THE APPLICATION OF STATISTICAL TECHNIQUES IN AUDITING.1954
  2. 2STATISTICAL SAMPLING AND THE ACCOUNTING CURRICULUM.1958 · 1 citations
  3. 3STATISTICS OFFERS A SOLUTION TO TOMORROW'S AUDITING COMPLEXITIES.1962
  4. 4A SUGGESTED SUPPLEMENT TO AUDIT TEST PROGRAMS.1952
  5. 5FAULTY ADVICE ABOUT STATISTICAL SAMPLING--SOME COMMENTS ON 'A SIMPLIFIED STATISTICAL TECHNIQUE FOR USE IN VERIFYING ACCOUNTS RECEIVABLE'1960