Chiodini, Paola Maddalena; Facchinetti, Silvia - In: Statistica 74 (2014) 1, pp. 41-60
According to the Statement on Auditing Standards (SAS) No. 39 (AU 350.01), audit sampling is defined as “the application of an audit procedure to less than 100 % of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of the balance or...