Designed from the perspective of financial auditing, this study emphasizes the use of sampling in the audit of financial statements by external auditors. The text presents technical sampling material within the context of the auditing risk model.

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Emphasizing the use of sampling in the audit of financial statements by external as well as internal auditors, this book presents technical sampling material within the context of the auditing risk model. This edition features new sampling software with each book, new integration of international standards, and updated coverage of terminology and standards.

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