Accession Number : AD0693437
Title : A MODEL FOR INTEGRATING SAMPLING OBJECTIVES IN AUDITING.
Descriptive Note : Research rept.,
Corporate Author : CARNEGIE-MELLON UNIV PITTSBURGH PA MANAGEMENT SCIENCES RESEARCH GROUP
Personal Author(s) : Ijiri,Yuji ; Kaplan,Robert S.
Report Date : JUN 1969
Pagination or Media Count : 28
Abstract : The four sampling objectives in auditing - representative, corrective, protective, and preventive - are described. A model of the population to be sampled is developed which stratifies the population along two independent dimensions; estimated error rate and reported dollar value. This model enables one to identify the value of sampling in a given stratum for each of the auditor's objectives. A simple overall sampling procedure is suggested when little prior information is available to the auditor while non-linear and goal programming models are developed when the auditor can provide good estimated of population parameters. (Author)
Descriptors : (*MANAGEMENT PLANNING AND CONTROL, *BUDGETS), COSTS, RECORDS, SAMPLING, ERRORS, NONLINEAR PROGRAMMING
Subject Categories : Administration and Management
Distribution Statement : APPROVED FOR PUBLIC RELEASE