کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
359459 | 620168 | 2013 | 16 صفحه PDF | دانلود رایگان |
The purpose of this instructional resource is to use a non-auditing situation, predicting the election of the President of the United States, to help students understand the importance of sample selection in drawing inferences about a population. Of particular focus are the importance of understanding the characteristics of the population, using the appropriate sampling unit, the risks of drawing incorrect inferences about a population, and the power and limitations of sampling. These sampling-selection concepts are also applied to a routine auditing task: the confirmation of accounts receivable.
► U.S. presidential elections emphasize the importance of sample selection.
► The instructional resource supplements quantitative aspects of sampling.
► Discussions include the importance of understanding a population’s characteristics.
► Concepts are also applied to the audit task: confirmation of accounts receivable.
Journal: Journal of Accounting Education - Volume 31, Issue 1, March 2013, Pages 68–83