Sampling Size and Auditors' Judgments: A Simulation

• Main Authors: Abdul Hamid, Mohamad Ali, Mohamad, Shamsher, Md. Nassir, Annuar
• Format: Article
• Language: English; English
• Published: Universiti Putra Malaysia Press 1996
• Online Access: http://psasir.upm.edu.my/id/eprint/3142/1/Sarn.pling_Size_and_Auditors%27_Judgern.ents_A_Sirn.ulation.pdf; http://psasir.upm.edu.my/id/eprint/3142/
• Institution: Universiti Putra Malaysia

Auditors usually seek cost-effective and efficient techniques to accumulate evidence in an effort tu express their opinions on financial statements. One such technique is audit sampling, and in the United Kingdom auditors use sample sizes as small as 25 items. This study uses the Monte Carlo simul...