Statistical Methods in Sampling and Auditing

This course provides a comprehensive presentation of the methods and recent developments in sampling theory and practice, with particular emphasis on sampling in auditing. The planning of sample surveys and estimation of population characteristics and their precision through unrestricted, stratified, cluster, and probability proportional to size sampling designs are considered. Topics include attribute and variable sampling and ratio, difference, Bayes, and linear regression estimation. Applications to auditing using specialized software are presented.