MAP20070014381Arkin, HerbertSampling methods for the auditor : an advanced treatment / Herbert Arkin. — New York [etc.] : McGraw-Hill, cop. 1982251 p. ; 24 cmSumario: Sampling and audit objetives -- Compliance tests -- Substantive (dollar value) tests -- Inventories and sampling -- Confirmations -- Other applications -- Dollar unit sampling -- Problems of sample selection -- Sample data as legal evidence -- Audit risks vs. statistical risks