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

Stratified mean-per-unit sampling is a key tool used by auditors. The popularity of this statistical procedure arises from its unique ability to produce trustworthy ...

Auditors usually have information on both the book amount and the audit amount available for each sample audit unit. Problems in using difference and ratio estimators, as well as some other estimators ...