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March 18, 2026The Accounting Review

Problems in Experimenting With the Application of Statistical Techniques in Auditing.

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Authors

JNJohn NeterUniversity of Minnesota

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Implication

The article discusses issues in applying statistical techniques in auditing, indicating challenges in initial sampling stages.

Key Points

  • This paper aims to identify challenges in applying statistical techniques within auditing practices.
  • Discussion of statistical sampling techniques relevant to auditing
  • Analysis of the importance of clear purpose statements for sampling
  • Examination of initial problems before applying complex statistical methods
  • Identified initial problems that complicate the application of statistics in auditing
  • Highlighted the necessity for clear objectives before statistical sampling can proceed
  • Described potential challenges in determining effective sampling procedures and sizes

Cite This Study

John Neter (1954) studied this question.

synapsesocial.com/papers/69ba432b4e9516ffd37a4311https://doi.org/10.2308/tar-7057466
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Also Consider

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

  1. 1STATISTICS OFFERS A SOLUTION TO TOMORROW'S AUDITING COMPLEXITIES.1962
  2. 2STATISTICAL SAMPLING AND THE ACCOUNTING CURRICULUM.1958 · 1 citations
  3. 3SAMPLING TABLES: AN IMPORTANT STATISTICAL TOOL FOR AUDITORS.1952
  4. 4Ingenuity in Auditing.1967
  5. 5FAULTY ADVICE ABOUT STATISTICAL SAMPLING--SOME COMMENTS ON 'A SIMPLIFIED STATISTICAL TECHNIQUE FOR USE IN VERIFYING ACCOUNTS RECEIVABLE'1960