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Keywords: audit sampling
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Journal Articles
Accounting Horizons (2021) 35 (3): 47–68.
Published: 01 September 2021
... the Senior Editorship of Gopal V. Krishnan. 1 8 2019 1 10 2020 2021 data and analytics substantive audit procedures analytical procedures audit sampling audit quality auditor liability Second, similar to investors, jurors could also perceive that population testing...
Journal Articles
Accounting Horizons (2019) 33 (3): 127–140.
Published: 01 September 2019
... of leaving out key transactions. data analytics audit sampling outlier detection information overload While collecting insufficient data leads to inadequate analysis, collecting too much irrelevant data is costly. Therefore, it is important for the team to identify data attributes...
Journal Articles
Accounting Horizons (2015) 29 (1): 61–81.
Published: 01 March 2015
... of audit sampling in the largest accounting firms. However, little academic evidence exists on these firms' current audit sampling policies ( Elder, Akresh, Glover, Higgs, and Liljegren 2013 ). As such, we administer an extensive, open-ended survey to the national office of the Big 4 and two other...