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Statistical Audit Design

In: AI Assisted Business Analytics

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  • Joseph Boffa

    (Boston University)

Abstract

The purpose of this chapter is to provide guidance in the implementation of statistical audit procedures. The following pages outline the statistical methodology employed to ensure conformity to accepted statistical audit standards as published by the American Institute of Certified Public Accountants (AICPA). This chapter covers the statistical audit process from the initial definition of the audit population to the final documentation of random sample specifications.

Suggested Citation

  • Joseph Boffa, 2023. "Statistical Audit Design," Springer Books, in: AI Assisted Business Analytics, chapter 0, pages 33-40, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-40821-2_3
    DOI: 10.1007/978-3-031-40821-2_3
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