Académique Documents
Professionnel Documents
Culture Documents
Details of Balances
Chapter 17
Transaction Monetary
s correctness of
transactions
Balances Existence of
material
2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley
misstatements 17- 3
Learning Objective 2
Easy to apply
Value of x in dollars
2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley 17- 27
Sampling Distributions
Population
distribution
Skewed
Value of in dollars
x
Difference estimation
Ratio estimation
Mean-per-unit estimation
ARIA
ARIR
Increase ARIA
Increase the point estimate
of the misstatements
Increase the standard dev.
Increase the sample size