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Audit Sampling Research: A Synthesis and Implications for Future Research

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References

1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
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2001Engagement Planning, Bid Pricing, and Client Response in the Market for Initial Attest Engagements235 cited
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1999Are Audit Program Plans Risk-Adjusted?149 cited
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2012Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements127 cited
1992Perceptions of new AICPA (American Institute of Certified Public Accountants) audit guide.98 cited
1993Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective93 cited
1979Dollar Unit Sampling: A Practical Guide for Auditors60 cited
2003A Longitudinal Field Investigation of Auditor Risk Assessments and Sample Size Decisions59 cited
1985Application of a Decision Aid in the Judgmental Evaluation of Substantive Test of Details Samples53 cited

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2014

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Behind the Numbers: Insights into Large Audit Firm Sampling Policies

51 cited

2019Data‐driven auditing: A predictive modeling approach to fraud detection and classification48 cited

2016Auditor Information Foraging Behavior37 cited

2013Field Data on Accounting Error Rates and Audit Sampling29 cited

2023Auditing with data and analytics: External reviewers' judgments of audit quality and effort25 cited

2022Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing19 cited

2013A Call for Academic Inquiry: Challenges and Opportunities from the PCAOB Synthesis Projects19 cited

2020Learning sampling in financial statement audits using vector quantised variational autoencoder neural networks17 cited

2020Can Substantive Analytical Procedures with Data and Data Analytics Replace Sampling as Tests of Details?16 cited

2017Managing group audit risk in a multicomponent audit setting15 cited

2017Research in auditing: main themes15 cited

2018Barriers to Transferring Auditing Research to Standard Setters15 cited