Journal of Accounting Research · 1975 · 20 citations · 0 references
BusinessAccountancyAccountingAuditingRisk AnalysisRisk AssessmentAudit PlanningAudit SamplingAuditing TheorySampling TechniquesSampling TheorySurvey SamplingAudit Planning RiskAudit Sampling MethodologyAudit Sampling PlanningAudit Sampling RiskRisk-based SamplingSampling Bias AssessmentSampling Plan Evaluation
Auditing, Substantive test, Sampling, Sampling plan