Retraction: Sampling Practices of Auditors in Public Accounting, Industry, and Government

Hall, Thomas W.; Hunton, James E.; Pierce, Bethane Jo

doi:10.2308/acch-10444

Cited by 2 publications

(2 citation statements)

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“…Statistical sampling is defined as "the process of selecting elements of a population for either descriptive or inferential purposes" (Barron's Business Dictionary s.v statistical sampling). Statistical sampling has been a central audit TT of internal auditors in audit engagement, and it has been discussed by various writers (Hall et al 2002;Lamb et al 2009;Schreiner 2009). Nevertheless, the information shared on how the "sample made simple audit" by Martin (2004), found that auditors are often called upon to test internal controls through attribute sampling.…”

Section: Statistical Samplingmentioning

confidence: 99%

Audit Tools and Techniques: Crucial Dimensions of Internal Audit Engagements in South Africa

Motubatse

Staden

Steyn

et al. 2015

Journal of Economics

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The paper presents secondary empirical data from the Common Body of Knowledge study, on the use of audit tools and techniques by internal auditors in South Africa and compared its findings on South African internal audit functions with those of developed regions. It investigates the current use of the audit tools and techniques by the internal auditors in South Africa. This paper also reviewed relevant literature to support arguments for the use of audit tools and techniques by the internal auditors. The study found that internal audit functions in South Africa use audit tools and techniques similar to that of developed regions. The paper also found that internal auditors mostly use audit tools and techniques, such as risk based planning electronic, communication, analytical reviews and working papers. The paper concludes that, while other audit tools and techniques are important to have, the most preferred enhances the quality of the audit process.

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Section: Statistical Samplingmentioning

confidence: 99%

Audit Tools and Techniques: Crucial Dimensions of Internal Audit Engagements in South Africa

Motubatse

Staden

Steyn

et al. 2015

Journal of Economics

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“…The monetary unit sampling method is considered to be the most popular method of statistical sampling (American..., 2001;Guidance..., 2013;Higgins and Nandram, 2009;Hall et al, 2002). This method differs from other methods because it is based on the monetary sum of all population items.…”

Section: The Advantages and Limitations Of The Monetary Unit Samplingmentioning

confidence: 99%

Limitations and Application Possibilities of the Monetory Unit Audit Sampling Method: Theoretical Aspects

Lakis¹,

Masiulevičius²

2017

ECO

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Retraction: Sampling Practices of Auditors in Public Accounting, Industry, and Government

Cited by 2 publications

References 0 publications

Audit Tools and Techniques: Crucial Dimensions of Internal Audit Engagements in South Africa

Audit Tools and Techniques: Crucial Dimensions of Internal Audit Engagements in South Africa

Limitations and Application Possibilities of the Monetory Unit Audit Sampling Method: Theoretical Aspects

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