Professional Documents
Culture Documents
of Details of Balances
Chapter 17
Tests of controls
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©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 17 - 27
Sampling Distributions
Sampling
distribution –
Normal
Population
distribution –
Skewed
x
Value of in dollars
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 17 - 30
Variables Methods
Difference estimation
Ratio estimation
Mean-per-unit estimation
ARIA
ARIR
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