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Audit Sampling: Audit Guide
Publication

Audit Sampling: Audit Guide

Introduces statistical and nonstatistical sampling approaches, and features case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real-world situations.

$100 - $130
Do you have an AICPA membership? Log in to apply your member discount.

Format

Subscription

Author(s)

Lynford Graham

Availability

1 year

Key Topics
  • This guide addresses how to use nonstatistical and statistical sampling approaches to evaluate characteristics of a balance or class of transactions and to obtain audit evidence.
  • This guide was updated to reflect rapid changes in the audit environment and to provide technical professional knowledge for auditors in audit sampling practice for improved efficiency and effectiveness of actual practice
Product Details

An invaluable resource, now updated!

Updated as of December 1, 2019, this guide continues to be an indispensable resource packed with information on sampling requirements and methods.

This guide introduces statistical and nonstatistical sampling approaches, and features case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real-world situations.

Updates:

  • AU-C sections 200, 230, 265, 300, 315, 320, 330, 450, 505, 520, 530, 700, 720, 940
Who Will Benefit
  • Auditors, investigators, management oversight personnel
Pricing
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Nonmembers
$130.00
AICPA Members
$100.00

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Access
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About the author(s)
Lynford Graham
CPA, Ph.D., CFE
"Lynford Graham, CPA, Ph.D., CFE is a CPA with more than 35 years of audit practice and policy development experience. He is a visiting professor of accountancy at Bentley University in Waltham MA. Dr. Graham is a member of the AICPA and a past member of the Auditing Standards Board. He chaired the task forces for AICPA Guides Assessing Audit Risk and Audit Sampling. He is also the chair of the Auditing Revenue Task Force for the AICPA Guide on Revenue Recognition. He was a partner and National Director of Audit Policy for BDO, LLP. Prior to that, Dr. Graham was an associate professor at Rutgers University. Before Rutgers, he was a national accounting and SEC consulting partner at Coopers & Lybrand, responsible for technical issues research, auditing research, and sampling. A Certified Fraud Examiner, in 2002, he received the Distinguished Service Award from the auditing section of the AAA. He is a co-author of several award-winning academic research papers. Dr. Graham holds an MBA and Ph.D. from the University of Pennsylvania, (Wharton School). He is the editor of Accountants' Handbook, 12th Edition (Wiley, 2012) and Internal Control: Audit and Compliance (Wiley, 2015)."
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Audit Sampling: Audit Guide
Nonmember Price
$130.00
Price excluding sales tax
$130.00
Do you have an AICPA membership? 
Log in to apply your member discount.

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