Behind the numbers : insights into large audit firm sampling policies
Year of publication: |
2015
|
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Authors: | Christensen, Brant E. ; Elder, Randal J. ; Glover, Steven M. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 29.2015, 1, p. 61-81
|
Subject: | audit sampling | statistical sampling | materiality | audit misstatements | Stichprobenerhebung | Sampling | Wirtschaftsprüfung | Financial audit |
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