SCHAUMBURG, Ill.--(BUSINESS WIRE)--Many IT audit and assurance professionals have long relied on a single source of guidance to perform effective audit reports—the Information Technology Audit ...

Audit sampling techniques may permit errors or dishonesty to go undetected. Audit sampling occurs when a review of less than 100% of a population occurs. Determining how the size of a population is ...

The American Institute of CPAs has released "Audit Sampling," a newly updated audit guide containing the latest requirements and practices for auditors. Processing Content The institute has updated ...

Statistical output, e.g. totals or means of a target variable, are often published for subpopulations that are defined by categorical domain variables (such as categories of educational level, ...

The student file sample is a central part of compliance audit testing. The student-specific Title IV requirements and institutional policies are tested using this group of sampled records. The new ...

Purpose This national study was designed to audit anatomical outcome and complications relating to primary surgery for rhegmatogenous retinal detachments. This paper presents survey methods, ...

The Auditing Standards Board issued eight standards with new guidance for auditors assessing risks and controls in financial statement audits. Auditors must consider risk and also determine a ...