Statistical output, e.g. totals or means of a target variable, are often published for subpopulations that are defined by categorical domain variables (such as categories of educational level, ...

Stratified mean-per-unit sampling is a key tool used by auditors. The popularity of this statistical procedure arises from its unique ability to produce trustworthy ...

When auditing a company, auditors use a combination of professional judgment and statistical sampling methods to estimate account balances. Statistical sampling is an efficient way to design samples, ...

Publicly held companies, or private companies that apply for credit, must have routine audits of financial transactions conducted. Outside agencies, not affiliated with the company, perform these ...

A small company wants to audit employee travel expenses in an effort to improve the expense reporting procedure and possibly reduce expenses. The company does not have resources to examine all expense ...

ASCs should incorporate an external audit into their compliance programs. Formal coding audit protocol should define the purpose of the audit, frequency of review and sample size. The difficult part ...