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Practical statistical sampling for auditors

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      <subfield code="a">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</subfield>
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