Audit Sampling Risk

Audit Sampling Risk is the risk that the auditor's conclusion based on a sample may differ from the conclusion that would be reached if the entire population were examined, arising from the inherent limitations of using a subset of data to draw inferences about the whole in the context of substantive testing or control evaluation.

11

Publications

347

Citations

24

Authors

11

Institutions

Publications per year

2017–2026

2

Authors

24

  1. EP
    Evelyn Patterson

    Indiana University, United States

    1 publications · 43 citations

    1

    h-index

  2. AE
    Ahmed Elragal

    Luleå University of Technology, Sweden

    1 publications · 109 citations

    1

    h-index

  3. RJ
    Randal J. Elder

    Syracuse University, United States

    1 publications · 31 citations

    1

    h-index

  4. SM
    Steven M. Glover

    Brigham Young University, United States

    1 publications · 23 citations

    1

    h-index

  5. DR
    David R. Finley

    University of Houston, United States

    1 publications · 11 citations

    1

    h-index

1–5 of 24

Venues

  1. Journal of Accounting Research

    JAR · 3 publications · 117 citations

    3

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 2 publications · 54 citations

    2

    h-index

  3. International Journal of Auditing

    IJA · 1 publications · 15 citations

    1

    h-index

  4. Systems

    1 publications · 109 citations

    1

    h-index

  5. Decision Sciences

    1 publications · 11 citations

    1

    h-index

1–5