Discover how attribute sampling enhances audit accuracy by evaluating internal controls and analyzing population traits, ...

The American Institute of CPAs has released "Audit Sampling," a newly updated audit guide containing the latest requirements and practices for auditors. The institute has updated the guide for the ...

Statistical output, e.g. totals or means of a target variable, are often published for subpopulations that are defined by categorical domain variables (such as categories of educational level, ...

The Auditing Standards Board issued eight standards with new guidance for auditors assessing risks and controls in financial statement audits. Auditors must consider risk and also determine a ...