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

When auditing a company, auditors use a combination of professional judgment and statistical sampling methods to estimate account balances. Statistical sampling is an efficient way to design samples, ...

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 ...

In most cases, auditors simply cannot look at every transaction that makes up a company's financial statements. As such, technical audit procedures are designed to ensure that the auditor can express ...

The student file sample is a central part of compliance audit testing. The student-specific Title IV requirements and institutional policies are tested using this group of sampled records. The new ...

Risk assessment is at the core of every audit. The goals of identifying, assessing, and responding to risks of material misstatement (“risks”) drive every audit procedure, from gaining an ...

In the past, the question of how to perform auditing under SQL Server has had a simple answer: Do it yourself. But now, SQL Server 2000 has eased the burden of auditing by introducing an extensive and ...