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Relevant bibliographies by topics / Audit sampling

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Academic literature on the topic 'Audit sampling'

Author: Grafiati

Published: 4 June 2021

Last updated: 30 May 2022

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Journal articles on the topic "Audit sampling"

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Garavito Herrera, Luís Antonio. "Sampling in audit." Ingeniería e Investigación 24, no. 1 (January 1, 2004): 25–34. http://dx.doi.org/10.15446/ing.investig.v24n1.14718.

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One of the most important things in auditing project of technology development is guarantee that the products of the project are agreeing with the specifications and the expectation of the owner. In some case is unpractical to examine all the component or documentation in the project. Then if that element for examine have some characteristic or properties, is possible to take a sample and make inferences about the work with a risk under control. In this document is combine the main elements for take a sample in statistic point of view, and a standard process of defined the size of the sample, the methodology of selection and the way of make inferences about the population from the sample.

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Christensen, Brant E., Randal J. Elder, and Steven M. Glover. "Insights into Large Audit Firm Sampling Policies." Current Issues in Auditing 9, no. 2 (July 1, 2015): P7—P18. http://dx.doi.org/10.2308/ciia-51223.

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SUMMARY Changes in the audit profession after Sarbanes-Oxley, including mandatory audits of internal control over financial reporting and PCAOB oversight and inspection of audit work, have potentially changed the nature and extent of audit sampling in the largest accounting firms. In our study, “Behind the Numbers: Insights into Large Audit Firm Sampling Policies” (Christensen, Elder, and Glover 2015), we administered an extensive, open-ended survey to the national offices of the Big 4 and two other international accounting firms regarding their firm's audit sampling policies. We find variation among the largest firms' policies in their use of different sampling methods and in inputs used in the sampling applications that could result in different sample sizes. We also provide evidence of some of the sampling topics firms find most problematic, as well as changes to firms' policies regarding revenue testing due to PCAOB inspections. Our evidence provides important insights into current sampling policies, which may be helpful to audit firms in evaluating their sampling inputs and overall sampling approaches.

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Purnomo, Hanny, and Yustrida Bernawati. "Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela." E-Jurnal Akuntansi 30, no. 4 (April 23, 2020): 861. http://dx.doi.org/10.24843/eja.2020.v30.i04.p05.

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The purpose of this study is to prove the truth, internal audit, internal audit, and audit quality on voluntary disclosures in companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample was selected using a purposive sampling technique to obtain a sample of 100 companies, the hypothesis was taken using multiple linear regression. The results of this study prove the importance of audit audits, internal audits, and audit quality applied to company voluntary disclosures. Keywords: Effectiveness of Audit Committee; Internal Audit; Audit Quality; Voluntary Disclosure.

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Christensen, Brant E., Randal J. Elder, and Steven M. Glover. "Behind the Numbers: Insights into Large Audit Firm Sampling Policies." Accounting Horizons 29, no. 1 (September 1, 2014): 61–81. http://dx.doi.org/10.2308/acch-50921.

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SYNOPSIS Changes in the audit industry after the Sarbanes-Oxley Act, including mandatory audits of internal control over financial reporting and PCAOB oversight and inspection of audit work, have potentially changed the nature and extent of audit sampling in the largest accounting firms. However, little academic evidence exists on these firms' current audit sampling policies (Elder, Akresh, Glover, Higgs, and Liljegren 2013). As such, we administer an extensive, open-ended survey to the national office of the Big 4 and two other international accounting firms regarding their firm's audit sampling policies. We find variation among the largest auditing firms' policies in their use of statistical and nonstatistical sampling methods and in inputs used in the sampling applications that could result in different sample sizes. Sampling experts' internal reviews indicate that projecting and resolving identified misstatements is one of the biggest difficulties that audit engagement teams face when using sampling techniques. Finally, we present evidence that some firms have significantly changed their approach to revenue testing due to PCAOB inspections. This evidence provides important insights into current sampling policies and presents opportunities for future research. Data Availability: Please contact the authors.

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Nurdhiana, Nurdhiana, Wenny Ana Adnanti, and Feby Kristiyani. "Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik (KAP) di Semarang." Jurnal Ilmiah Aset 21, no. 1 (April 4, 2019): 45–52. http://dx.doi.org/10.37470/1.21.1.145.

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The research was aimed to analyse the influence of time pressure, audit risk, materiality, review procedure and quality control, locus of control, self esteem in relation to ambition, turn over intention to premature sign-off of audit procedure. The population of this research were 243 auditors who worked at Public Accountant Firm in Semarang. While the samples of this research are 113 auditors. The technique sampling in this research is non probability sampling with purposive sampling method based of judgement sampling. The analysis technique used was multiple linear regression. The result of this research indicates that time pressure, locus of control, and turn over intention have positive significant influence on premature sign-off of audite procedure, but audit risk, materiality, review procedure and quality control, and self esteem in relation to ambition didn’t have influence on premature sign-off of audite procedure.

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Ratag, Billy Johan Herman, Simson Werimon, and Syarifudin. "Pengaruh Pengalaman Audit, Keahlian Audit, Tekanan Ketaatan, Dan Kompleksitas Tugas Terhadap Audit Judgment Auditor (Studi Pada BPK-RI Perwakilan Provinsi Papua Barat)." JFRES: Journal of Fiscal and Regional Economy Studies 4, no. 1 (March 30, 2021): 23–31. http://dx.doi.org/10.36883/jfres.v4i1.54.

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This study aims to analyse the influence of audit experience, audit expertise, compliance pressure and complexity of tasks on auditor judgment audits. The sample in this study was an auditor working with the Audit Board of the Republic of Indonesia, representative of West Papua Province. The sample is selected based on purposive sampling method. Data collection was conducted by distributing questionnaires to 42 respondents and returned as many as 32 questionnaires. The data was analyzed using linear regression analysis with SPSS 21. The results of this study show that audit experience affects audit judgment auditors. Audit expertise has no effect on auditors' judgment audits. Compliance pressure affects auditors' judgment audits. The complexity of the task has no effect on the auditor's audit judgment.

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Suwarno, Agus Endro, Yayi Bely Anggraini, and Dewita Puspawati. "Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality." Riset Akuntansi dan Keuangan Indonesia 5, no. 1 (April 24, 2020): 61–70. http://dx.doi.org/10.23917/reaksi.v5i1.10678.

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This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchange of 2014-2018. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 104 food and beverage companies for period of three years were obtained, so that sample was 49 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit fee, audit tenure, audit rotation and auditor reputation have no influences to the audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality

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Dewoskin, Robert S., and John H. Haw. "Sampling Techniques for Data Audits." Journal of the American College of Toxicology 8, no. 2 (March 1989): 333–38. http://dx.doi.org/10.3109/10915818909019558.

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The data audit is a critical element in any quality assurance program and an area in which considerably more methods development is needed. To assist the QAU in organizing the requirements of the data audit for bioassay data and in developing a more rational and flexible sampling strategy, a decision tree has been designed. Surprisingly few QA auditors are aware of the many options available in performing a data audit. The general rule of thumb is the 10% audit, but other sampling plans may best represent the potential error rate of the whole data set. Presented here is a step-by-step approach to assist the quality assurance unit (QAU) in organizing the requirements of the data audit for bioassay data and in choosing the best available option. Steps in the development of a sampling plan include (1) defining, identifying, and characterizing data, (2) determining what constitutes an error and how errors are categorized, and, if possible, (3) specifying acceptable error rates.

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Dascalu, E., and L. Nasta. "SAMPLING IN EXTERNAL AUDIT - THE MONETARY UNIT SAMPLING METHOD." Bulletin of Taras Shevchenko National University of Kyiv Economics, no. 189 (2016): 30–36. http://dx.doi.org/10.17721/1728-2667.2016/189-12/5.

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Purnomo, Listiya Ike, and Jihan Aulia. "PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT." EkoPreneur 1, no. 1 (December 11, 2019): 50. http://dx.doi.org/10.32493/ekop.v1i1.3668.

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This study aims to empirically examine the effect of audit fees on audit quality, the effect of audit tenure on audit quality, the effect of audit rotation on audit quality, and the effect of auditor reputation on audit quality. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The research sampling technique used purposive sampling. The research samples obtained were as many as 25 property and real estate companies in 2013-2017. The analytical method used is logistic regression analysis. The results based on partial hypothesis testing indicate that audit fees affect audit quality and audit tenure affect audit quality. While audit rotation does not affect audit quality and auditor reputation does not affect audit quality. Keywords: Audit Quality, Audit Fee, Audit Tenure, Audit Rotation and Auditor Reputation

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Dissertations / Theses on the topic "Audit sampling"

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Moore_Jr, Willie L. "Audit sampling, an error attribute study." DigitalCommons@Robert W. Woodruff Library, Atlanta University Center, 1986. http://digitalcommons.auctr.edu/dissertations/3579.

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Ayam, Rufus Tekoh. "Audit sampling: A qualitative study on the role of statistical and non-statistical sampling approaches on audit practices in Sweden." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45258.

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PURPOSE: The two approaches to audit sampling; statistical and nonstatistical have been examined in this study. The overall purpose of the study is to explore the current extent at which statistical and nonstatistical sampling approaches are utilized by independent auditors during auditing practices. Moreover, the study also seeks to achieve two additional purposes; the first is to find out whether auditors utilize different sampling techniques when auditing SME´s (Small and Medium-Sized Enterprise) and big companies and the second is to find out some common selection methods that are used by auditors for selecting statistical or nonstatistical audit samples during audit sampling practices. METHOD: The population that has been investigated consists of professional auditors residing in Umeå-Sweden.Data for the study was collected by conducting semi-structured interviews and convenient sampling; a non-probability sampling technique was used for respondent’s selection. An interviewed guide was sent to respondents in advance with the objective of giving them the opportunity to have both mental and psychological preparations prior to each interview scheduled date. The semi-structured interview technique was adopted because it was a suitable approach to extract valuable information and in-depth explanations from auditors about the current extent of the use of statistical audit sampling and nonstatistical audit sampling during auditing practices. Ultimately, the selected respondents actively participated in which they thoroughly expressed their views and experiences about audit sampling, statistical audit sampling, and nonstatistical audit sampling. RESULTS: Statistical audit sampling and nonstatistical audit sampling were found to be used most often by auditors when auditing the financial statements of big companies compare to SME´s where nonstatistical audit sampling is most often used. Therefore, both statistical and nonstatistical samplings are in dominant utilization by auditors in Sweden. Audit samples are selected through random selection method and systematic selection methods when using statistical audit sampling and for nonstatistical audit sampling; items are selected by the use of professional judgment. However, auditors in Sweden are more inclined with the use of random selection method for statistical audit sampling and their professional judgment for nonstatistical audit sampling. The main reasons for the auditors using both statistical audit sampling and nonstatistical audit sampling are to minimize risks and to guarantee high quality audit. The conclusion of the study was that auditors in Sweden use both statistical and nonstatistical audit sampling techniques when auditing big companies, use nonstatistical audit sampling when auditing SME´s, select samples using random selection method and systematic selection method for statistical audit sampling and for nonstatistical audit sampling, items are selected within the parameters of their professional judgment.

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Patcha, Animesh. "Network Anomaly Detection with Incomplete Audit Data." Diss., Virginia Tech, 2006. http://hdl.handle.net/10919/28334.

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With the ever increasing deployment and usage of gigabit networks, traditional network anomaly detection based intrusion detection systems have not scaled accordingly. Most, if not all, systems deployed assume the availability of complete and clean data for the purpose of intrusion detection. We contend that this assumption is not valid. Factors like noise in the audit data, mobility of the nodes, and the large amount of data generated by the network make it difficult to build a normal traffic profile of the network for the purpose of anomaly detection. From this perspective, the leitmotif of the research effort described in this dissertation is the design of a novel intrusion detection system that has the capability to detect intrusions with high accuracy even when complete audit data is not available. In this dissertation, we take a holistic approach to anomaly detection to address the threats posed by network based denial-of-service attacks by proposing improvements in every step of the intrusion detection process. At the data collection phase, we have implemented an adaptive sampling scheme that intelligently samples incoming network data to reduce the volume of traffic sampled, while maintaining the intrinsic characteristics of the network traffic. A Bloom filters based fast flow aggregation scheme is employed at the data pre-processing stage to further reduce the response time of the anomaly detection scheme. Lastly, this dissertation also proposes an expectation-maximization algorithm based anomaly detection scheme that uses the sampled audit data to detect intrusions in the incoming network traffic.
Ph. D.

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Слободяник, Ю. Б. "Особливості вибіркового дослідження в державному аудиті." Thesis, Українська академія банківської справи Національного банку України, 2012. http://essuir.sumdu.edu.ua/handle/123456789/64005.

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У публікації розглянуті особливості вибіркового дослідження в державному аудиті
В публикации рассмотрены особенности выборочного исследования в государственном аудите
The article describes features of sampling in public audit

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Baumeister, Daniel [Verfasser], Christiane [Akademischer Betreuer] Pott, and Andreas [Gutachter] Hoffjan. "Sample size and error containment judgments in non-statistical audit sampling - the sensivity of auditors to a revision of professional standards / Daniel Baumeister ; Gutachter: Andreas Hoffjan ; Betreuer: Christiane Pott." Dortmund : Universitätsbibliothek Dortmund, 2019. http://d-nb.info/1179449495/34.

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Rajdl, Jan. "Vybrané způsoby substantivního testování a využití nástrojů statistiky v auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198421.

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Audit is an interdisciplinary activity which requires, nowadays more than ever in the past, knowledge and skills in the field of accounting and related financial knowledge, as well as from other non-financial sectors (such as the statistics or the information technology). The use of statistics in the audit may not be entirely obvious at first sight and thus the main aim of this thesis is to point out possible ways to apply statistical tools in substantive testing (which represents an important stage of the audit work). The most important use of statistics in the audit can be found in sampling methods. The range of a tested population may be too wide for testing the whole population that leads to the fact that it is necessary to select an audit sample appropriately. The thesis outlines what kind of method and technique of selection to choose and how to generalize the results obtained during the sample testing to the entire population. Besides the main aim in the form of the application of statistical tools in the audit, the thesis also focuses on a brief description of the audit history, polemic of current understanding of the term audit, professional organizations and regulations of the audit in the Czech Republic and description of individual stages of audit work (especially on a detailed analysis of a substantive testing).

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Horgan, Jane M. "Monetary-unit sampling : an investigation." Thesis, City University London, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.239367.

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Datta, Srabosti. "POWER REDUCTION BY DYNAMICALLY VARYING SAMPLING RATE." UKnowledge, 2006. http://uknowledge.uky.edu/gradschool_theses/275.

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In modern digital audio applications, a continuous audio signal stream is sampled at a fixed sampling rate, which is always greater than twice the highest frequency of the input signal, to prevent aliasing. A more energy efficient approach is to dynamically change the sampling rate based on the input signal. In the dynamic sampling rate technique, fewer samples are processed when there is little frequency content in the samples. The perceived quality of the signal is unchanged in this technique. Processing fewer samples involves less computation work; therefore processor speed and voltage can be reduced. This reduction in processor speed and voltage has been shown to reduce power consumption by up to 40% less than if the audio stream had been run at a fixed sampling rate.

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Flender, Ulrike Elisabeth. "Zivilrechtliche und strafrechtliche Probleme des Samplings." Doctoral thesis, Humboldt-Universität zu Berlin, 2018. http://dx.doi.org/10.18452/19353.

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Die Dissertation hat eine umfassende Betrachtung der aktuellen urheberrechtlichen Probleme des Tonträgersamplings zum Ziel. Sie teilt sich in einen zivil- und einen strafrechtlichen Teil. Der zivilrechtliche Teil der Untersuchung zeigt, inwieweit durch unautorisiertes Tonträgersampling die Vervielfältigungsrechte des Urhebers, des Interpreten sowie des Tonträgerherstellers verletzt werden können. Im Bereich der Rechte des Urhebers liegen die Schwerpunkte der Bearbeitung in der Frage der Schutzfähigkeit von Werkteilen, in der Anwendung der Regelung zur freien Benutzung gemäß § 24 Abs. 1 UrhG sowie in der Erörterung der für das Sampling relevanten urheberrechtlichen Schranken, insbesondere des Zitatrechts. Im Bereich der Rechte des Tonträgerherstellers sowie des ausübenden Künstlers werden schwerpunktmäßig die Schutzfähigkeit von Teilen der jeweiligen Leistung behandelt sowie die Frage einer möglichen analogen Anwendung der Regelung zur freien Benutzung gemäß § 24 Abs. 2 UrhG erörtert. Hierbei wird ein Überblick über die in der Lehre und der Rechtsprechung vertretenen Ansichten gegeben und ausführlich auf das zum Fall „Metall auf Metall“ im Jahr 2016 ergangene Urteil des Bundesverfassungsgerichts eingegangen. Der strafrechtliche Teil der Arbeit fragt danach, inwieweit unautorisiertes Sampling auch strafrechtliche Folgen haben kann. Schwerpunkte des strafrechtlichen Teils bilden die Erörterung der für das Sampling relevanten Straftatbestände des UrhG sowie die Behandlung der für das Sampling relevanten Irrtumskonstellationen nach der Irrtumsdogmatik des Strafgesetzbuches.
The purpose of this dissertation is to conduct a comprehensive investigation into current copyright issues associated with the sampling of audio recordings. The study is divided into two sections, one dealing with civil law and the other with criminal law. The section dedicated to civil law seeks to demonstrate to what extent unauthorised sound recording sampling represents a violation of the reproduction rights of the creator, the practising musical artist and the sound recording manufacturer. In terms of the rights of the creator, the main focus of the processing lies in the question of the protectability of work pieces used, the application of regulations determining free use pursuant to Section 24 paragraph 1 of the German Copyright Law, and the consideration of copyright limitations relevant to the sampling process, in particular quotation rights. In terms of the rights of the sound recording manufacturer as well as those of the practising artist, principal considerations are the protectability of parts of the respective performance and the question of a possible analogous application of regulations determining free use pursuant to Section 24 paragraph 2 of the German Copyright Law. In this regard, an overview of the views held in academia and jurisprudence will be provided as well as an extensive analysis of the judgment reached by the Bundesverfassungsgericht (German Federal Constitutional Court) in the 2016 case of “Metall auf Metall” (“Metal on Metal”). The section on criminal law addresses the question as to what extent sampling may result in penal consequences. The focus of the section on criminal law comprises the discussion of the respective copyright offences relevant to sampling, as well as the handling of the respective error framework relevant to sampling and pursuant to the doctrine of error in the German Criminal Code.

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Braun, Stefan K. "Aspekte des „Samplings“." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2014. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-147027.

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Mash-Ups (auch Bootlegging, Bastard Pop oder Collage genannt) erfreuen sich seit Jahren steigender Beliebtheit. Waren es zu Beginn der 1990er Jahre meist nur 2 unterschiedliche Popsongs, deren Gesangs- und Instrumentenspuren in Remixform ineinander gemischt wurden, existieren heute Multi-Mash-Ups mit mehreren Dutzend gemixten und gesampelten Songs, Interpreten, Videosequenzen und Effekten. Eine Herausforderung stellt die Kombination unterschiedlichster Stile dar, diese zu neuen tanzbaren Titeln aus den Charts zu mischen. Das Mash-Up Projekt Pop Danthology z.B. enthält in einem knapp 6 minütigen aktuellen Musikclip 68 verschiedene Interpreten, u. a. Bruno Mars, Britney Spears, Rhianna und Lady Gaga. Die Verwendung und das Sampeln fremder Musik- und Videotitel kann eine Urheberrechtsverletzung darstellen. Die Komponisten des Titels „Nur mir“ mit Sängerin Sabrina Setlur unterlagen in einem Rechtsstreit, der bis zum BGH führte. Sie haben im Zuge eines Tonträger-Samplings, so der BGH , in das Tonträgerherstellerrecht der Kläger (Musikgruppe Kraftwerk) eingegriffen, in dem sie im Wege des „Sampling“ zwei Takte einer Rhythmussequenz des Titels „Metall auf Metall“ entnommen und diese im eigenen Stück unterlegt haben. Der rasante technische Fortschritt macht es mittlerweile möglich, immer einfacher, schneller und besser Musik-, Film- und Bildaufnahmen zu bearbeiten und zu verändern. Computer mit Bearbeitungssoftware haben Keyboards, Synthesizer und analoge Mehrspurtechnik abgelöst. Die Methoden des Samplings unterscheiden sich von der klassischen Raubkopie dahingehend, dass mit der Sampleübernahme eine weitreichende Umgestaltung und Bearbeitung erfolgt. Die Raubkopie zeichnet sich durch eine unveränderte Übernahme des Originals aus. Betroffen von den Auswirkungen eines nicht rechtmäßig durchgeführten Sampling sind Urheber- und Leistungsschutzrechte ausübender Künstler sowie Leistungsschutzrechte von Tonträgerherstellern. U. U. sind auch Verstöße gegen das allgemeine Persönlichkeits- und Wettbewerbsrecht Gegenstand von streitigen Auseinandersetzungen.

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Books on the topic "Audit sampling"

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Audit sampling. New York, N.Y: American Institute of Certified Public Accountants, 2014.

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Audit sampling. New York, N.Y: American Institute of Certified Public Accountants, 2008.

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American Institute of Certified Public Accountants. Audit sampling. New York, N.Y: American Institute of Certified Public Accountants, 2012.

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Francine, Alleman, and Institute of Internal Auditors, eds. Internal audit sampling. Altamonte Springs, Fla: Institute of Internal Auditors, 1991.

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1941-, Carmichael D. R., and Whittington Ray 1948-, eds. Audit sampling: An introduction. 4th ed. New York: John Wiley, 1998.

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Guy, Dan M. Audit sampling: An introduction. 3rd ed. New York: Wiley, 1994.

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Guy, Dan M. Audit sampling: An introduction. 5th ed. New York, NY: J. Wiley, 2002.

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1941-, Carmichael D. R., and Whittington Ray 1948-, eds. Practitioner's guide to audit sampling. New York: J. Wiley, 1998.

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Guy, Dan M. Audit sampling: An introduction to statistical sampling in auditing. 2nd ed. New York: Wiley, 1986.

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Owings, Guy W. Interactive audit sampling system for the IBM PC. New York: Wiley, 1988.

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Book chapters on the topic "Audit sampling"

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Lessambo, Felix I. "Audit Sampling." In Auditing, Assurance Services, and Forensics, 203–14. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90521-1_11.

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Bennett, Christopher L. "Sampling." In Digital Audio Theory, 33–45. Abingdon, Oxon; New York, NY: Routledge, 2021.: Focal Press, 2020. http://dx.doi.org/10.4324/9780429297144-3.

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Cook, Mike. "Sampling." In Arduino Music and Audio Projects, 359–76. Berkeley, CA: Apress, 2015. http://dx.doi.org/10.1007/978-1-4842-1721-4_14.

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Stotz, Dieter. "Bearbeitung von Sampling-Dateien." In Computergestützte Audio- und Videotechnik, 99–132. Berlin, Heidelberg: Springer Berlin Heidelberg, 2019. http://dx.doi.org/10.1007/978-3-662-58873-4_3.

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Stotz, Dieter. "Bearbeitung von Sampling-Dateien." In Computergestützte Audio- und Videotechnik, 95–126. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23253-4_3.

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Stotz, Dieter. "Bearbeitung von Sampling-Dateien." In Computergestützte Audio- und Videotechnik, 79–110. Berlin, Heidelberg: Springer Berlin Heidelberg, 1995. http://dx.doi.org/10.1007/978-3-642-79691-3_4.

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Stotz, Dieter. "Formate von Sampling-Dateien." In Computergestützte Audio- und Videotechnik, 111–22. Berlin, Heidelberg: Springer Berlin Heidelberg, 1995. http://dx.doi.org/10.1007/978-3-642-79691-3_5.

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Jackson, Wallace. "The Reproduction of Digital Audio: Data Sampling." In Digital Audio Editing Fundamentals, 19–25. Berkeley, CA: Apress, 2015. http://dx.doi.org/10.1007/978-1-4842-1648-4_3.

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Ashbourn, Julian. "High-Resolution Digital Recording and Re-Sampling." In Audio Technology, Music, and Media, 69–72. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-62429-3_16.

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Liang, Ching-Chien, Chian-Fan Liou, and Chao-Chih Huang. "Evaluation of parameter settings for digital audio sampling specifications." In System Innovation in a Post-Pandemic World, 5–8. London: CRC Press, 2022. http://dx.doi.org/10.1201/9781003278474-2.

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Conference papers on the topic "Audit sampling"

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Petrova, Aida Talyatovna, and Ekaterina Alexandrovna Pokivailova. "Method of Audit Sampling as an Instrument of Audit Services in Digital Economy." In SPBPU IDE '19: International Scientific Conference on Innovations in Digital Economy 2019. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3372177.3374653.

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Xiao, Yawen, and Pengwu Wang. "Application of Clustering Algorithm in Audit Stratified Sampling." In 4th Workshop on Advanced Research and Technology in Industry (WARTIA 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/wartia-18.2018.74.

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Ekin, Tahir. "An Integrated Decision Making Framework for Medical Audit Sampling." In Hawaii International Conference on System Sciences. Hawaii International Conference on System Sciences, 2019. http://dx.doi.org/10.24251/hicss.2019.498.

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Zhu, Jiajun, Hongzhen Tang, and Jin Liu. "An extended audit sampling algorithm based on mixed game." In International conference on Management Innovation and Information Technology. Southampton, UK: WIT Press, 2014. http://dx.doi.org/10.2495/miit131502.

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Rodiyahsari, Lailatul, and Suyatmin Waskito Adi. "Pengaruh Audit Lag, Audit Tenure, Likuiditas, Dan Solvabilitas Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur Sektor Industri dan Kimia yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019)." In SEMINAR NASIONAL DAN CALL FOR PAPER 2020 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH JEMBER. UM Jember Press, 2021. http://dx.doi.org/10.32528/psneb.v0i0.5189.

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Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris pengaruh audit lag, audit tenure, likuiditas, dan solvabilitas terhadap penerimaan opini audit going concern. Data yang digunakan dalam penelitian ini adalah laporan keuangan auditan yang diterbitkan oleh perusahaan manufaktur di sektor industri dan kimia yang terdaftar di PT Bursa Efek Indonesia dari 2017-2019. Sampel penelitian berjumlah 25 perusahaan dipilih dengan metode purposive sampling, dengan periode observasi 3 tahun. Perangkat lunak yang digunakan untuk analisis adalah SPSS 25. Metode analisis menggunakan metode regresi berganda. Hasil penelitian menunjukkan bahwa audit lag, dan audit tenure tidak berpengaruh terhadap penerimaan opini audit going concern. Sedangkan liabilitas dan solvabilitas memiliki pengaruh terhadap opini audit going concern.

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Pradiva, Shafira Nadyne, and Suyatmin Waskito Adi. "Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019) Shafira Nadyne Pradiva, Suyatmin Waskito Adi." In SEMINAR NASIONAL DAN CALL FOR PAPER 2020 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH JEMBER. UM Jember Press, 2021. http://dx.doi.org/10.32528/psneb.v0i0.5190.

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Audit delay merupakan permasalahan penting karena mempengaruhi ketepatan waktu penyampaian informasi akuntansi yang digunakan oleh pengguna internal dan eksternal untuk mengambil keputusan. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi audit delay pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Faktor-faktor tersebut antara lain adalah ukuran perusahaan, profitabilitas, solvabilitas, kompleksitas operasi perusahaan dan opini auditor. Penelitian ini menggunakan metode purposive sampling. Sampel diperoleh dari 28 perusahaan LQ45 selama tiga tahun berturut-turut, sehingga mendapatkan 84 sampel. Instrumen dalam penelitian ini adalah dokumentasi yang berupa laporan keuangan tahunan perushaan yang dipublikasikan oleh BEI. Hasil penelitian ini menunjukkan bahwa rata-rata audit delay 62,85 hari dengan standar deviasi 24,162. Nilai adjusted R2sebesar 36,5% yang berarti bahwa ukuran perusahaan, profitabilitas, solvabilitas, kompleksitas operasi perusahaan dan opini auditor mampu menjelaskan variabel audit delay sebesar 36,5% Ukuran perusahaan, profitabilitas dan solvabilitas berpengaruh signifikan terhadap audit delay. Di sisi lain, kompleksitas operasi perusahaan dan opini auditor tidak berpengaruh signifikan terhadap audit delay.

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Kusumawati, Eny, and Alfina Shinta Dilas Chaniago. "Analisis Faktor Penentu Financial Distress Pada Perusahaan Jasa Yang Terdaftar Di Bei." In SEMINAR NASIONAL DAN CALL FOR PAPER 2020 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH JEMBER. UM Jember Press, 2021. http://dx.doi.org/10.32528/psneb.v0i0.5202.

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Penelitian ini bertujuan untuk menganalisis faktor penentu terjadinya financial distress dengan analisis Model Altman Z-Score pada perusahaan sektor perdagangan, jasa dan investasi yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Penelitian ini menganalisis pengaruh variabel profitabilitas yang diproksikan dengan return on assets (ROA). Likuiditas yang diwakili oleh current ratio (CR). Solvabilitas (leverage) yang diproksikan dengan debt equity ratio (DER). Komite audit yang diproksikan dengan jumlah komite audit. Kepemilikan institusional diproksikan dengan kepemilikan saham perusahan oleh institusi-institusi dari seluruh saham yang beredar. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 50 sampel. Data rasio keuangan perusahaan pada tahun 2014-2018, kemudian digunakan unutk memprediksikan financial distress pada tahun 2015-2019. Financial distress diperoleh oleh Z-Score. Metode yang digunakan untuk pengumpulan data dalam penelitian ini adalah metode dokumentasi. Teknik analisis dilakukan dengan statistik deskriptif dan uji asumsi klasik serta uji hipotesis menggunakan metode regresi linier berganda, uji Adjusted R2, uji F dan uji t. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, solvabilitas (leverage) dan kepemilikan institusional berpengaruh signifikan terhadap financial distress. Sementara itu, komite audit tidak berpengaruh terhadap financial distress.

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Smidt, Louis, D. P. van der Nest, and Dave Lubbe. "The use of sampling and CAATs within internal audit functions in the South African banking industry." In 2014 9th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2014. http://dx.doi.org/10.1109/cisti.2014.6877088.

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Novel, Puput, Imam Hidayat, and Dirvi Surya Abbas. "Kualitas Laba Perusahaan Industri Dasar Dan Kimia: Beserta Faktor-Faktornya." In SEMINAR NASIONAL DAN CALL FOR PAPER 2020 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH JEMBER. UM Jember Press, 2021. http://dx.doi.org/10.32528/psneb.v0i0.5184.

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Dalam penelitian ini dibuat berdasarkan dengan tujuan untuk mengetahui pengaruhnya Struktur modal, ukuran perusahaan, komite audit , kepemilikan manajerial dan Good Corporate Governance terhadap kualitas laba. Dalam penelitian ini memiliki suatu variabel dependen yaitu Kualitas laba (Y). perkumpulan data dalam penelitian ini meliputi sub sektor perusahaan Industri dasar dan kimia yang terdaftar didalam Bursa Efek Indonesia (BEI) pada priode 2015-2018 yang memiliki data perusahaan berjumlah 68 data, dengan menggunkan metode penggambilan data purposive sampling dan memiliki 17 data perusahaan yang memenuhi kriteria penggambilan data sampel, dalam penelitian ini menggunakan suatu analisis regresi data panel dengan menggunakan aplikasi Eviews 9, dalam penelitian ini menghasilkan suatu variabel yang berpengaruh terhadap kualitas laba yaitu variabel ukuran perusahaan dan Good Corporate Governance dalam variabel tersebut memiliki suatu arah negative terhadap kualitas laba dan variabel lainnya tidak memeiliki pengaruh terhdap kualitas laba seperti ( struktur modal, komite audit dan kepemilikan manajerial).

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Bujang, Mohamad Adam, Puzziawati Ab Ghani, Mohamad Adam Bujang, Nur Amirah Zolkepali, Tassha Hilda Adnan, Mariana Mohamad Ali, Sharmini Selvarajah, and Jamaiyah Haniff. "A comparison between convenience sampling versus systematic sampling in getting the true parameter in a population: Explore from a clinical database: The Audit Diabetes Control Management (ADCM) registry in 2009." In 2012 International Conference on Statistics in Science, Business and Engineering (ICSSBE2012). IEEE, 2012. http://dx.doi.org/10.1109/icssbe.2012.6396615.

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Reports on the topic "Audit sampling"

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Kyllönen, Katriina, Karri Saarnio, Ulla Makkonen, and Heidi Hellén. Verification of the validity of air quality measurements related to the Directive 2004/107/EC in 2019-2020 (DIRME2019). Finnish Meteorological Institute, 2020. http://dx.doi.org/10.35614/isbn.9789523361256.

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This project summarizes the results from 2000–2020and evaluates the trueness andthequality control (QC) procedures of the ongoing polycyclic aromatic hydrocarbon (PAH)and trace element measurements in Finlandrelating to Air Quality (AQ) Directive 2004/107/EC. The evaluation was focused on benzo(a)pyrene and other PAH compounds as well as arsenic, cadmium and nickel in PM10and deposition. Additionally, it included lead and other metals in PM10and deposition, gaseous mercury and mercury deposition, andbriefly other specificAQ measurements such as volatile organic compounds (VOC)and PM2.5chemical composition. This project was conducted by the National Reference Laboratory on air quality and thiswas the first time these measurements were assessed. A major part of the project was field and laboratory audits of the ongoing PAH and metal measurements. Other measurements were briefly evaluated through interviews and available literature. In addition, the national AQ database, the expertise of local measurement networks and related publications were utilised. In total, all theseven measurement networks performing PAH and metal measurements in 2019–2020took part in the audits. Eleven stations were audited while these measurements are performed at 22 AQ stations in Finland. For the large networks, one station was chosen to represent the performance of the network. The audits included also six laboratories performing the analysis of the collected samples. The audits revealed the compliance of the measurements with the AQ Decree 113/2017, Directive 2004/107/EC and Standards of the European Committee for Standardization(CEN). In addition, general information of the measurements, instruments and quality control procedures were gained. The results of the laboratory audits were confidential,but this report includes general findings, and the measurement networks were informed on the audit results with the permission of the participating laboratories. As a conclusion, the measurementmethodsusedwere mainly reference methods. Currently, all sampling methods were reference methods; however, before 2018 three networks used other methods that may have underestimated concentrations. Regarding these measurements, it should be noted the results are notcomparable with the reference method. Laboratory methods were reference methods excluding two cases, where the first was considered an acceptable equivalent method. For the other, a change to a reference method was strongly recommended and this realized in 2020. For some new measurements, the ongoing QC procedures were not yet fully established, and advice were given. Some networks used consultant for calibration and maintenance, and thus theywere not fully aware of the QC procedures. EN Standards were mostly followed. Main concerns were related to the checks of flow and calculation of measurement uncertainty, and suggestions for improvement were given. When the measurement networks implement the recommendations given inthe audits, it can be concluded that the EN Standards are adequately followed in the networks. In the ongoing sampling, clear factors risking the trueness of the result were not found. This applies also for the laboratory analyses in 2020. One network had concentrations above the target value, and theindicative measurementsshould be updated to fixed measurements.

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Report on the audit of the Savannah River Site`s quality control program for groundwater sampling. Office of Scientific and Technical Information (OSTI), May 1997. http://dx.doi.org/10.2172/489655.

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