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Keywords: statistical sampling
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Journal Articles
Accounting Horizons (2015) 29 (1): 61–81.
Published: 01 March 2015
... statistical sampling materiality audit misstatements Audit sampling is a fundamental audit testing procedure. Over the last two decades there have been significant changes in audit approaches, including strategic systems auditing in the 1990s ( Bell, Marrs, Solomon, and Thomas 1997 ) and federally...