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The Use of Samples in Auditing
Author(s) -
Williams Noel
Publication year - 1953
Publication title -
journal of the royal statistical society: series c (applied statistics)
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.205
H-Index - 72
eISSN - 1467-9876
pISSN - 0035-9254
DOI - 10.2307/2985250
Subject(s) - audit , business , accounting
Mr Williams shows how the ordinary statistical theory of sampling provides the auditor with criteria for deciding from checks on samples of items whether the whole set of items can be accepted as correct. Readers may care to comment on the procedures suggested.