Stratified mean-per-unit sampling is a key tool used by auditors. The popularity of this statistical procedure arises from its unique ability to produce trustworthy ...

This is a preview. Log in through your library . Journal Information The Accounting Review is the premier journal for publishing articles reporting the results of accounting research and explaining ...

Kaplan, Robert S., and Yuri Ijiri. "The Four Roles of Sampling in Auditing: Representative, Corrective, Protective and Preventive." Management Accounting 52 (December 1970): 42–44.

Results found training was needed for interpreting sampling plans/results and equivalent testing methods and businesses should instantly inform authorities of issues that affect product safety ...

Producers of infant formula employ comprehensive food safety systems, including product testing to ensure those systems are working. A new study finds that some testing methods are more powerful at ...