（1989）Statical Sampling Software for Auditing.pdfVIP

USING MICROCOMPUTERS STATISTICAL SAMPLING and less expensive because the au- SOFTWARE FOR AUDITING dit software provides appropriate EDITOR guidance in specifying sample sizes Christopher Wolfe, CPA, DBA Statistical sampling software al- and selecting sample items . In ad- Texas AM University lows accountants to use rather so- dition, it also contains procedures College Station, Texas phisticated sampling techniqiies for evaluating the results of statis- CONTRIBUTING EDITORS during an audit. Here, Ralph E. tical samples. James J . Darazsdi, CPA Viator, CPA, PhD, and C. Doug- Statistical sampling software Rocco Enterprises, Inc. las Poe, PhD, both assistant pro- products come with several pro- Harrisonburg, Virginia fessors of accounting at the grams, each designed to perfoi-m a Raymond W Elliott University of Kentucky, Lexing- basic statistical procedure. Since Coopers Lybrand ton, illustrate how this software many auditors have limited train- New York, New York can make relatively easy and in- ing in these procedures, an audit Karl G. King . CPA expensive improvements in var- fii-m considering the purchase of Crowe, Chizek and Company