A question of credibility

Article Abstract:

Auditors are forced to detract from standard methods of evaluating statistical data when the sample size is larger than expected or when no conclusive evidence can be drawn from the given sample size. Alternative methods that can be used in such cases are confidence and credibility bounds, the extension of samples or 'stop-or-go' sampling, attribute sampling and variables sampling. These methods are discussed based on concepts presented in five statistical handbooks for auditors.

Samples (Merchandising), Samples (Products)

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Auditing? Wow!

Article Abstract:

The progressive surge of technological innovations is changing the role of auditors in the world today. Larry Meyers, Canada's deputy Auditor General said in a speech before 300 auditors that improvements in computer technology will force accountants to adopt new methodologies and redefine client-auditor relations. However, this new dynamism in the accounting industry is being hampered by a new concern for electronic data security.

Accounting and auditing, Information storage and retrieval systems

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Audits on the leading edge

Article Abstract:

The development of new technology and new techniques in the field of auditing are important to all professionals in this sector. There have been many changes in the traditional audit and the assessment of business risk has become of prime importance.

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