Risk-based Sampling

Risk-Based Sampling is a systematic selection method that belongs to the class of audit sampling techniques, distinguished by its prioritization of audit objects based on assessed levels of risk exposure, materiality, and control effectiveness to optimize audit resource allocation and detection of significant misstatements.

14

Publications

1.1K

Citations

81

Authors

41

Institutions

Publications per year

2017–2026

5

Authors

81

  1. KD
    Katharina D.C. Stärk

    Royal Veterinary College, United Kingdom

    2 publications · 49 citations

    2

    h-index

  2. GS
    Gertraud Schüpbach‐Regula

    University of Bern, Switzerland

    2 publications · 28 citations

    2

    h-index

  3. JF
    Joachim Frey

    University of Bern, Switzerland

    2 publications · 28 citations

    2

    h-index

  4. AB
    Adam Brouwer

    Animal and Plant Health Agency, United Kingdom

    2 publications · 54 citations

    2

    h-index

  5. AG
    Adrienne Guignard

    GlaxoSmithKline (Belgium), Belgium

    1 publications · 13 citations

    1

    h-index

1–5 of 81

Venues

  1. Journal of Accounting Research

    JAR · 1 publications · 20 citations

    1

    h-index

  2. Journal of Quality Technology

    1 publications · 15 citations

    1

    h-index

  3. Journal of Food Protection

    1 publications · 13 citations

    1

    h-index

  4. Agrochemicals

    1 publications · 12 citations

    1

    h-index

  5. Clinical Infectious Diseases

    CID · 1 publications · 732 citations

    1

    h-index

1–5