کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
359459 620168 2013 16 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The importance of sample selection: An instructional resource using U.S. presidential elections
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
The importance of sample selection: An instructional resource using U.S. presidential elections
چکیده انگلیسی

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.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting Education - Volume 31, Issue 1, March 2013, Pages 68–83
نویسندگان
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