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March 18, 2026The Accounting Review

Applicability of Statistical Sampling Techniques to the Confirmation of Accounts Receivable.

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Authors

JNJohn NeterUniversity of Minnesota

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Implication

Investigates using statistical sampling techniques for confirming accounts receivable, indicating implications for auditors.

Key Points

  • The research aims to explore how statistical sampling can be effectively applied to the confirmation of accounts receivable.
  • Investigated confirmations of accounts receivable by independent auditors in three companies.
  • Analyzed two industrial firms and one public utility to provide diverse contexts.
  • Considered various challenges faced during the confirmation process.
  • Auditors confirmed that sampling provides insights into accounts without requiring a complete examination.
  • It was found that confirmation sampling does not aim to adjust all accounts, only to understand characteristics.
  • The small sample size raised considerations for the generalization of findings.

Cite This Study

John Neter (1956) studied this question.

synapsesocial.com/papers/69ba43584e9516ffd37a471dhttps://doi.org/10.2308/tar-7057295
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Also Consider

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

  1. 1A SIMPLIFIED STATISTICAL TECHNIQUE FOR USE IN VERIFYING ACCOUNTS RECEIVABLE.1959
  2. 2Nonsampling Errors in Accounts Receivable Confirmation.1972
  3. 3Statistical vs. Judgment Sampling: An Empirical Study of Auditing the Accounts Receivable of a Small Retail Store.1971
  4. 4PROBLEMS IN EXPERIMENTING WITH THE APPLICATION OF STATISTICAL TECHNIQUES IN AUDITING.1954
  5. 5FAULTY ADVICE ABOUT STATISTICAL SAMPLING--SOME COMMENTS ON 'A SIMPLIFIED STATISTICAL TECHNIQUE FOR USE IN VERIFYING ACCOUNTS RECEIVABLE'1960