MAP20070014369Wilburn, Arthur J.Practical statistical sampling for auditors / Arthur J. Wilburn. — New York ; Basel : Marcel Dekker, cop. 1984410 p. ; 24 cm
. — (Statistics, textbooks and monographs ; v. 52)Sumario: Considerations in developing an audit sample -- Stratification for audit purposes -- Sample size considerations -- How to achieve randomness -- Simple or unrestricted random sampling -- Systematic or interval sampling -- Stratified random sampling -- Cluster sampling and subsampling -- Detection or exploratory sampling -- Work or random time sampling -- Monetary-unit sampling -- Flexible sampling -- Some basic statistical concepts -- Estimation and evaluation