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  2. Computer-aided audit tools - Wikipedia

    en.wikipedia.org/wiki/Computer-aided_audit_tools

    Sample (Random): Specifies whether the product supports selecting a random sample of rows from the table/file (population). Sample (Monetary unit): Specifies whether the product supports selecting a monetary unit sample of rows from the table/field (population). This is also known as dollar-unit sampling (when values are in U.S. currency).

  3. JASP - Wikipedia

    en.wikipedia.org/wiki/JASP

    Acceptance Sampling: Methods for acceptance sampling and a quality control setting. Audit : Statistical methods for auditing . The audit module offers planning, selection and evaluation of statistical audit samples , methods for data auditing (e.g., Benford’s law ) and algorithm auditing (e.g., model fairness ).

  4. Sampling risk - Wikipedia

    en.wikipedia.org/wiki/Sampling_risk

    When selecting a sampling approach there are two approaches to audit sampling: non-statistical and statistical approach.Three ways that statistical sampling can assist the auditor are: to maximize the productivity with minimum wasted effort in designing the sample, to measure the sufficiency of the evidence taken during the audit, and to analyze the results.

  5. Audit technology - Wikipedia

    en.wikipedia.org/wiki/Audit_technology

    Audit technology is a general term used for computer-aided audit techniques (CAATs) used by accounting firms to enhance an engagement. These techniques improve the efficiency and effectiveness of audit findings by allowing auditors to analyze much larger sets of data, sometimes using entire populations of data, rather than taking a sample.

  6. MIL-STD-105 - Wikipedia

    en.wikipedia.org/wiki/MIL-STD-105

    MIL-STD-105 D Quick reference Table, TABLE I and TABLE IIA. MIL-STD-105 was a United States defense standard that provided procedures and tables for sampling by attributes based on Walter A. Shewhart, Harry Romig, and Harold F. Dodge sampling inspection theories and mathematical formulas.

  7. Fraud Files: How Well Does Sarbanes-Oxley Reduce Fraud Risk?

    www.aol.com/news/2010-07-16-fraud-files-how-well...

    For most Americans with an interest in the business world happenings, the story of the $31 million fraud allegedly perpetrated by Koss Corp.'s vice president of finance, Sujata Sachdeva, was of ...

  8. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Auditing derivative instruments, hedging activities, and investments in securities, new edition as of March 1, 2001 full-text: 20-02: 2005: Auditing derivative instruments, hedging activities, and investments in securities, with conforming changes as of May 1, 2005 full-text: 20-03: 2006

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