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March 18, 2026The Accounting Review

A Suggested Supplement to Audit Test Programs.

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Authors

JCJames G. CarterMichigan State University

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Overview

This article suggests supplementary auditing methods to improve error detection and reduce bias in accounting audits.

Key Points

  • The paper aims to propose supplemental methods to improve current auditing procedures and reduce bias due to subjective materiality determinations.
  • Analyzed common auditing practices and identified biases in purposive sampling.
  • Suggested methods to supplement existing auditing procedures.
  • Addressed the risk of error in auditing by recommending a more rigorous testing approach.
  • Found that current methods could introduce personal bias into sample selections.
  • Emphasized the importance of classifying errors more thoroughly than just on a dollar basis.
  • Highlighted that the subjective nature of materiality could affect audit accuracy.

Cite This Study

James G. Carter (1952) studied this question.

synapsesocial.com/papers/69ba42bc4e9516ffd37a3502https://doi.org/10.2308/tar-7124414
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Also Consider

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

  1. 1ON A MIXED-SEQUENTIAL ESTIMATING PROCEDURE WITH APPLICATION TO AUDIT TEST IN ACCOUNTING.1964
  2. 2STATISTICS OFFERS A SOLUTION TO TOMORROW'S AUDITING COMPLEXITIES.1962
  3. 3Sampling for Integrated Audit Objectives-A Reply.1978
  4. 4Ingenuity in Auditing.1967
  5. 5PROBLEMS IN EXPERIMENTING WITH THE APPLICATION OF STATISTICAL TECHNIQUES IN AUDITING.1954