Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
March 18, 2026The Accounting Review

Sampling for Integrated Audit Objectives-A Reply.

View Full Paper
Ask AI
Bookmark
Share

Authors

YIYuji IjiriJapan Atomic Energy AgencyRKRobert S. KaplanBoston University

Discussion

Loading...

Member takes

Implication

Commentary reviews sampling methods for audits, suggesting enhancements for effectiveness and implementation challenges.

Key Points

  • The aim is to evaluate and refine sampling methods for integrated audit objectives based on existing literature.
  • Review of Blocher's paper on sampling methods.
  • Discussion of alternatives from psychology, statistics, and measurements.
  • Analysis of the trade-off between model complexity and implementation ease.
  • Confirmation that multiple sampling approaches exist beyond those presented by Blocher.
  • Indication that certain refinements could enhance auditor effectiveness.
  • Observation that the complexity of models may hinder practical application.

Cite This Study

Ijiri et al. (1978) studied this question.

synapsesocial.com/papers/69ba427c4e9516ffd37a2c98https://doi.org/10.2308/tar-4486467
View Full Paper
Ask AI
Bookmark
Share

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 Auditing Objectives.1977
  3. 3A SUGGESTED SUPPLEMENT TO AUDIT TEST PROGRAMS.1952
  4. 4PROBLEMS IN EXPERIMENTING WITH THE APPLICATION OF STATISTICAL TECHNIQUES IN AUDITING.1954
  5. 5A Continuous Constrained Optimization Model for Audit Sampling.1987