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March 18, 2026The Accounting Review

Sampling Tables: An Important Statistical Tool for Auditors.

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Authors

JNJohn NeterUniversity of Minnesota

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Implication

This article describes the use of sampling tables to enhance audit efficiency and accuracy, suggesting their importance in modern auditing practices.

Key Points

  • The article aims to describe the use of sampling tables in auditing and their associated assumptions and limitations.
  • Described various sampling tables and their applications in auditing.
  • Discussed assumptions underlying statistical sampling techniques.
  • Highlighted limitations of sampling tables in auditing contexts.
  • Statistical sampling techniques can provide objective criteria for determining sample size.
  • Using sampling tables may lead to cost reductions in auditing processes.
  • Correct application of these techniques is crucial for effective auditing.

Cite This Study

John Neter (1952) studied this question.

synapsesocial.com/papers/69ba43984e9516ffd37a4f4bhttps://doi.org/10.2308/tar-7086950
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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. 2STATISTICS OFFERS A SOLUTION TO TOMORROW'S AUDITING COMPLEXITIES.1962
  3. 3STATISTICAL SAMPLING AND THE ACCOUNTING CURRICULUM.1958 · 1 citations
  4. 4FAULTY ADVICE ABOUT STATISTICAL SAMPLING--SOME COMMENTS ON 'A SIMPLIFIED STATISTICAL TECHNIQUE FOR USE IN VERIFYING ACCOUNTS RECEIVABLE'1960
  5. 5Ingenuity in Auditing.1967