Concepedia

Sampling In Substantive Testing

Sampling in Substantive Testing is a methodological technique in auditing that involves selecting and examining a subset of financial data from a population to evaluate the accuracy and completeness of account balances or transactions, with the aim of providing direct evidence about the material misstatements in financial statements.

6

Publications

142

Citations

14

Authors

7

Institutions

Publications per year

2017–2026

1

Parents

Publications

6

Application of a Decision Aid in the Judgmental Evaluation of Substantive Test of Details Samples

Stephen Butler · Journal of Accounting Research · 1985 · 54 citations

, , +17

Sampling Evidence at the Crossroads

Laurens Walker, John Monahan · SSRN Electronic Journal · 2007 · 24 citations · Full text

, , +14

Bayesian Discovery Sampling in Financial Auditing: A Hierarchical Prior Model for Substantive Test Sample Sizes

P.C. van Batenburg, Anthony O’Hagan, R.H. Veenstra · Journal of the Royal Statistical Society Series D (The Statistician) · 1994 · 20 citations

, , +17

Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency

Koen Derks, jacques de swart, Paul van Batenburg et al. · International Journal of Auditing · 2021 · 17 citations

, , +13

Statistical Sampling in Auditing: A Statistician's Viewpoint

T. M. F. Smith · Journal of the Royal Statistical Society Series D (The Statistician) · 1979 · 16 citations

, , +11

1–5 of 6

Authors

14

  1. DR
    David R. Finley

    University of Houston, United States

    1 publications · 11 citations

    1

    h-index

  2. JD
    jacques de swart

    Nyenrode Business University, Netherlands

    1 publications · 17 citations

    1

    h-index

  3. TM
    T. M. F. Smith

    University of Southampton, United Kingdom

    1 publications · 16 citations

    1

    h-index

  4. PV
    Paul van Batenburg

    Nyenrode Business University, Netherlands

    1 publications · 17 citations

    1

    h-index

  5. RV
    R.H. Veenstra

    1 publications · 20 citations

    1

    h-index

1–5 of 14

Institutions

7

  1. University of Virginia

    Charlottesville, United States

    1 h-index

    2 publications

    48 citations

  2. University of Amsterdam

    Amsterdam, The Netherlands

    1 h-index

    1 publications

    17 citations

  3. University of Houston

    Houston, United States

    1 h-index

    2 publications

    22 citations

  4. University of Southampton

    Southampton, United Kingdom

    1 h-index

    1 publications

    16 citations

  5. Nyenrode Business University

    Breukelen, Netherlands

    1 h-index

    3 publications

    51 citations

  6. PricewaterhouseCoopers (Netherlands)

    Amsterdam, Netherlands

    1 h-index

    2 publications

    34 citations

  7. National Society of Professional Engineers

    Alexandria, United States

    1 h-index

    1 publications

    17 citations

  8. Marist University

    Town of Poughkeepsie, United States

    1 publications

    16 citations

1–8 of 7

Venues

  1. 2

    h-index

  2. Journal of Accounting Research

    JAR · 1 publications · 54 citations

    1

    h-index

  3. SSRN Electronic Journal

    Repository · 1 publications · 24 citations

    1

    h-index

  4. Decision Sciences

    1 publications · 11 citations

    1

    h-index

  5. International Journal of Auditing

    IJA · 1 publications · 17 citations

    1

    h-index

1–5