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Keywords: error projection
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Journal Articles
Field Data on Accounting Error Rates and Audit Sampling
Available to Purchase
AUDITING: A Journal of Practice & Theory (2014) 33 (2): 79–110.
Published: 01 May 2014
... sampling error rates error projection sampling risk We first review the academic literature on audit sampling techniques and assumed error rates and population characteristics. We then review prior research examining auditor performance in applying audit sampling and evaluating sample errors...
