Financial Statement Audit Sampling Bibliography

• American Institute of CPAs (AICPA), AUDIT SAMPLING IMPLEMENTATION - QUESTIONS & ANSWERS, AICPA Technical Practice Aids, Section 8220.01 - 8220.05.
• American Institute of CPAs (AICPA), STATEMENT ON AUDITING STANDARDS NO. 39: AUDIT SAMPLING, 1985. Compiled in AICPA Professional Standards, Volume 1, AU section 530.
• Arens, Alvin A., and James K. Loebbecke, AUDITING: AN INTEGRATED APPROACH (7th ed. 1997).
• Arkin, Herbert, HANDBOOK OF SAMPLING FOR AUDITING AND ACCOUNTING (1984).
• Arkin, Herbert SAMPLING METHODS FOR THE AUDITOR: AN ADVANCED TREATMENT (1982).
• Bailey, Andrew D., STATISTICAL AUDITING: REVIEW, CONCEPT, AND PROBLEMS (1981).
• Copeland, Ronald M., and Ted D. Engelbrecht, Statistical Sampling: An Uncertain Defense Against Legal Liability, THE CPA JOURNAL 23-27 (1975).
• Guy, Dan M., Douglas R. Carmichael, and O. Ray Whittington, AUDIT SAMPLING: AN INTRODUCTION (4th ed. 1988).
• Guy, Dan M., Douglas R. Carmichael, and O. Ray Whittington, PRACTIONER'S GUIDE TO AUDIT SAMPLING (1998).
• Heintz, James A., Improved Use Tax Auditing Through Sampling, THE GOVERNMENT ACCOUNTANTS JOURNAL, Summer 1976, at 62-67.
• International Federation of Accountants - International Auditing Practices Committee (IAPC), International Standards on Auditing (ISA) 530: Audit Sampling and Other Selective Testing Procedures, 1997.
• Leslie, Donald A., Albert D. Teitlebaum, and Rodney J. Anderson, DOLLAR-UNIT SAMPLING: A PRACTICAL GUIDE FOR AUDITORS (1979).
• Loebbecke, James K., and John Neter, Considerations in Choosing Statistical Sampling Procedures in Auditing, 75 JOURNAL of ACCOUNTING RESEARCH 1338-1352 (Supp. 1975). (Discussant comments at pp.1353-1369).
• McRae, T.W., STATISTICAL SAMPLING FOR AUDIT AND CONTROL (1963).
• Neter, John, and James K. Loebbecke, BEHAVIOR OF MAJOR STATISTICAL ESTIMATES IN SAMPLING ACCOUNTING POPULATIONS (AICPA, 1975).
• Neter, John, and James K. Loebbecke, Estimates in Sampling Accounting Populations - An Empirical Study, AUDITING RESEARCH MONOGRAPH NO. 2 (AICPA, 1975).
• Neter, John, and William Wasserman, FUNDAMENTAL STATISTICS FOR BUSINESS AND ECONOMICS (3rded. 1966).
• Newman, Maurice S., FINANCIAL ACCOUNTING ESTIMATES THROUGH STATISTICAL SAMPLING BY COMPUTER (1976).
• Roberts, Donald M., STATISTICAL AUDITING (AICPA, 1978).
• Whittington, O. Ray, and Kurt Pany, PRINCIPLES OF AUDITING (12th ed. 1998).
• Wilburn, Arthur J., PRACTICAL STATISTICAL SAMPLING FOR AUDITORS (1984).