How many needles are in the haystack? : sensitivity of error containment judgments to changes in audit standards
Year of publication: |
2019
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Authors: | Baumeister, Daniel ; Pott, Christiane |
Published in: |
Sample size and error containment judgments in non-statistical audit sampling - the sensivity of auditors to a revision of professional standards. - Dortmund : Technische Universität. - 2019, p. 107-142
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Subject: | audit sampling | error containment | representative heuristic | audit misstate-ments | auditor judgment | Wirtschaftsprüfung | Financial audit | Stichprobenerhebung | Sampling | Statistischer Fehler | Statistical error | Jahresabschlussprüfung | Financial statement audit |
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