Statistical Auditing and Classical Variables Sampling

After a brief introduction, Section Ⅱdiscusses basic concepts which are critical to audit sampling. SectionⅢ reviews the most commonly used sampling techniques, i.e. attribute sampling, probability proportional to size (PPS) sampling and classical variable sampling. Section Ⅳexamines key concepts in classical variables sampling, and SectionⅤpresents a numerical example which illustrates a formula approach to classical variables sampling. Summary and conclusions are offered in SectionⅥ