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Develops a model for minimum-cost sampling in auditing, indicating efficiency improvements.
Presents a decision-aid model that integrates facts, estimates and judgments related to the audit of a particular account for the purpose of planning minimum-cost sampling applications. Substantive sample planning before final control risk assessment; Test of control sample planning; Planned assessed control risk level; Comparison of solutions for a `standard problem.'
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Jack C. Roberston (1995) studied this question.
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