Imagine receiving your online order two months late. Or an important email reminder about Q3 client numbers, in Q4. Imagine at your next medical checkup, your doctor reports to you on last month’s ...

Dollar-unit sampling is a popular method for sampling accounts by auditors. In this article, we analyze and compare two methods of obtaining dollar-unit samples, simple random sampling and sieve ...

Summary: A new monumental research paper that was begun in January 2009 is now finished. “Checking election outcome accuracy – Post-election audit sampling” significantly advances and improves upon ...

verybody has a favorite color and season—preferences that seem innate, always defying reason. Auditors are no different when it comes to haphazard sampling, a process in which—ideally—they choose ...

Big Data is powerful. It can also be daunting. The current data analytic landscape focuses on the use of “scripts” that can identify duplicates and quantitative outliers. Yet, there is little guidance ...