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Double checking for two error types
Moors, J. J. A., (1999)
Monetary unit sampling : improving estimation of the total audit error
Higgins, Huong N., (2009)
How many needles are in the haystack? : sensitivity of error containment judgments to changes in audit standards
Baumeister, Daniel, (2019)
Audit sampling research : a synthesis and implications for future research
Elder, Randal J., (2013)
Behind the numbers : insights into large audit firm sampling policies
Christensen, Brant E., (2015)
Behind the Numbers : Insights into Large Audit Firm Sampling Policies