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Title:Controlling audit risk / BEBR No. 549
Author(s):Roberts, Donald M.
Contributor(s):University of Illinois at Urbana-Champaign. College of Commerce and Business Administration
Issue Date:Feb 22 197
Publisher:[Urbana, Ill.] : College of Commerce and Business Administration, University of Illinois at Urbana-Champaign,
Series/Report:Faculty working papers ; no. 549
Description:Includes bibliographical references (p. 23).
"The objective of this paper is to illustrate how an auditor may use statistical sampling to help control the audit risk. The focus is on planning a significant area of audit interest such as the revenue cycle. Both statistical substantive tests of details and any required statistical tests of compliance may be designed so that the risk of failing to discover a material monetary error as well as the risk of overauditing may be limited to a tolerable level. In addition, by considering the extent of these tests at several levels of planned reliance on the system of internal accounting control, a least cost combination can be selected."
Rights Information:In copyright. Digitized with permission of the University of Illinois Board of Trustees. Contact for information.
Copyright Feb 22 1979 Board of Trustees University of Illinois.
Date Available in IDEALS:2011-09-15
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Identifier in Online Catalog:323922
OCLC Identifier:(OCoLC)ocm05134229

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