Attribute Sampling in Auditing: Methods, Benefits, and Applications

Discover how attribute sampling enhances audit accuracy by evaluating internal controls and analyzing population traits, streamlining auditing procedures efficiently.
Harvard Business School

The Four Roles of Sampling in Auditing: Representative, Corrective, Protective and Preventive

Kaplan, Robert S., and Yuri Ijiri. "The Four Roles of Sampling in Auditing: Representative, Corrective, Protective and Preventive." Management Accounting 52 (December 1970): 42–44.
Harvard Business School

A Model for Integrating Sampling Objectives in Auditing

Kaplan, Robert S., and Yuri Ijiri. "A Model for Integrating Sampling Objectives in Auditing." Journal of Accounting Research 9 (spring 1971): 73–87.
Forbes

How Real-Time Auditing Can Launch Us Into The 21st Century

Imagine receiving your online order two months late. Or an important email reminder about Q3 client numbers, in Q4. Imagine at your next medical checkup, your doctor reports to you on last month’s ...
The Globe and Mail

What does the audit of the future look like?

As it has with almost every industry, technological advancement is transforming the realm of accounting. Today’s auditors are relying on cutting-edge tools, such as artificial intelligence (AI) and ...