Concepedia

Audit Sampling

Audit Sampling is a statistical technique used in auditing whereby a subset of items is selected from a population to evaluate characteristics of the whole, distinguished by its application in forming conclusions about financial statement assertions without examining every transaction.

118

Publications

2.7K

Citations

234

Authors

101

Institutions

Publications per year

2017–2026

54

Parents

Children

Publications

118

Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective

Brian W. Carpenter, Mark W. Dirsmith · Accounting Organizations and Society · 1993 · 90 citations

, , +9

From common sense to expertise: Reflections on the prehistory of audit sampling

Michael Power · Accounting Organizations and Society · 1992 · 88 citations

, , +7

PENGARUH FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT

Margi Kurnianingsih, Abdul Rohman · DJA (Diponegoro Journal of Accounting) · 2014 · 82 citations

, , +14

A Decision-Theory Approach to the Sampling Problem in Auditing

William R. Kinney · Journal of Accounting Research · 1975 · 67 citations

, , +14

A Longitudinal Field Investigation of Auditor Risk Assessments and Sample Size Decisions

Randal J. Elder, Robert D. Allen · The Accounting Review · 2003 · 61 citations

, , +12

1–5 of 118

Authors

234

  1. JN
    John Neter

    University of Minnesota, United States

    6 publications · 126 citations

    6

    h-index

  2. RJ
    Randal J. Elder

    Syracuse University, United States

    5 publications · 223 citations

    5

    h-index

  3. JT
    James T. Godfrey

    University of Georgia, United States

    3 publications · 61 citations

    3

    h-index

  4. WR
    William R. Kinney

    The University of Texas at Austin, United States

    3 publications · 97 citations

    3

    h-index

  5. IA
    Indah Anisykurlillah

    State University of Semarang, Indonesia

    3 publications · 61 citations

    3

    h-index

1–5 of 234

Institutions

101

  1. Rutgers, The State University of New Jersey

    New Brunswick, United States

    5 h-index

    7 publications

    205 citations

  2. Bentley University

    Waltham, United States

    4 h-index

    4 publications

    163 citations

  3. University of California, Berkeley

    Berkeley, United States

    3 h-index

    3 publications

    86 citations

  4. Universitas Informatika dan Bisnis Indonesia

    Bandung, Indonesia

    3 h-index

    4 publications

    41 citations

  5. Perbanas Institute

    Jakarta, Indonesia

    3 h-index

    4 publications

    62 citations

  6. Universitas Patria Artha

    Makassar, Indonesia

    3 h-index

    4 publications

    56 citations

  7. Pace University

    New York, United States

    2 h-index

    2 publications

    57 citations

  8. Udayana University

    Denpasar, Indonesia

    2 h-index

    4 publications

    66 citations

1–8 of 101

Venues

  1. Journal of Accounting Research

    JAR · 13 publications · 324 citations

    11

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 8 publications · 273 citations

    8

    h-index

  3. JURNAL EKSPLORASI AKUNTANSI

    JEA · 4 publications · 65 citations

    4

    h-index

  4. SSRN Electronic Journal

    Repository · 4 publications · 82 citations

    4

    h-index

  5. Accounting Analysis Journal

    3 publications · 61 citations

    3

    h-index

1–5