Concepedia

Audit Sampling Planning

Audit Sampling Planning is a systematic method within audit planning that involves determining the design, size, selection criteria, and evaluation procedures for audit samples to provide a basis for drawing conclusions about an entire population of financial or operational data.

21

Publications

481

Citations

47

Authors

19

Institutions

Publications per year

2017–2026

3

Parents

Publications

21

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

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

, , +7

Behind the Numbers: Insights into Large Audit Firm Sampling Policies

Brant E. Christensen, Randal J. Elder, Steven M. Glover · Accounting Horizons · 2014 · 48 citations

, , +16

Field Data on Accounting Error Rates and Audit Sampling

Michael T. Durney, Randal J. Elder, Steven M. Glover · Auditing A Journal of Practice & Theory · 2013 · 31 citations

, , +14

Sampling Practices of Auditors in Public Accounting, Industry, and Government (Retracted)

Thomas W. Hall, James E. Hunton, Bethane Jo Pierce · Accounting Horizons · 2002 · 29 citations

, , +12

Expert Judgment in Auditing: An Expected Utility Approach

Barry L. Lewis · Journal of Accounting Research · 1980 · 29 citations

, , +10

1–5 of 21

Authors

47

  1. TW
    Thomas W. Hall

    The University of Texas at Arlington, United States

    2 publications · 52 citations

    2

    h-index

  2. RJ
    Randal J. Elder

    Syracuse University, United States

    2 publications · 79 citations

    2

    h-index

  3. SM
    Steven M. Glover

    Brigham Young University, United States

    2 publications · 79 citations

    2

    h-index

  4. BJ
    Bethane Jo Pierce

    The University of Texas at Arlington, United States

    2 publications · 52 citations

    2

    h-index

  5. EW
    Eric‐Jan Wagenmakers

    University of Amsterdam, Netherlands

    1 publications · 17 citations

    1

    h-index

1–5 of 47

Institutions

19

  1. The University of Texas at Arlington

    Arlington, United States

    2 h-index

    5 publications

    127 citations

  2. Brigham Young University

    Provo, United States

    2 h-index

    6 publications

    237 citations

  3. Centers for Disease Control and Prevention

    Atlanta, United States

    1 h-index

    4 publications

    40 citations

  4. Tilburg University

    Tilburg, The Netherlands

    1 h-index

    1 publications

    15 citations

  5. London School of Economics and Political Science

    London, United Kingdom

    1 h-index

    1 publications

    88 citations

  6. Center for Surveillance, Epidemiology, and Laboratory Services

    Atlanta, United States

    1 h-index

    2 publications

    20 citations

  7. Bentley University

    Waltham, United States

    1 h-index

    1 publications

    29 citations

  8. Dongguk University

    Seoul, South Korea

    1 h-index

    1 publications

    13 citations

1–8 of 19

Venues

  1. Journal of Accounting Research

    JAR · 5 publications · 99 citations

    5

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 3 publications · 67 citations

    3

    h-index

  3. Accounting Horizons

    2 publications · 77 citations

    2

    h-index

  4. Advances in Accounting

    1 publications · 12 citations

    1

    h-index

  5. Management Science

    1 publications · 15 citations

    1

    h-index

1–5