Contents

Chapters in this book

1. Frontmatter I
2. BUREAU OF BUSINESS AND ECONOMIC RESEARCH VII
3. Preface XI
4. Contents XIII
5. TABLES XIV
6. I. Fundamental Concepts 1
7. II. Auditing Conditions and Statistical Devices 12
8. III. Applications to Specific Accounts 28
9. IV. A Statistical Basis for Auditing Standards and Costs 57
10. V. Drawing the Sample 66
11. APPENDICES
12. I. Supplemental Introduction to the Nature of Statistical Inference 81
13. II. Sequential Sampling Formulas and Tables for Use in Auditing 87
14. III. History of the Development of Auditing Standards in the United States 94
15. BIBLIOGRAPHY 101
16. INDEX 105