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Statistical Sampling References


Highly Recommended

  • Sampling Techniques, William Cochran, John Wiley and Sons, 1977.
  • Statistical Auditing, Donald A Roberts, AICPA, 1978.


General References for Audit Sampling

  • Accounting Estimates by Computer Sampling, Maurice S Newman, John Wiley & Sons, New York, 1982.
  • AICPA SAS 39 - Audit Guide.
  • Applications of Statistical Sampling to Auditing, Alvin Arens & James K Loebbecke, Prentice Hall, Englewood CA, 1981.
  • Auditing: An Integrated Approach, Alvin Arens & James K Loebbecke, Prentice Hall, Englewood CA, 1994.
  • Auditing Practice Release; Audit Sampling, AICPA, 1999.
  • Dollar-unit Sampling, A practical Guide for Auditors, Donald A Leslie, Albert D Teitlebaum & Rodney J. Anderson, Chicago, CCH 1979.
  • Handbook of Sampling for Auditing and Accounting, Herbert Arkin, McGraw Hill, New York, 1974.
  • An Introduction to Statistical Sampling in Auditing, Dan M Guy, John Wiley and Sons, 1981.
  • Sampling Methods for the Auditor; An Advanced Treatment, Herbert Arkin, McGraw Hill, New York, 1982.
  • Statistical Sampling for Audit and Control, TW McRae, John Wiley & Sons, London, 1974.
  • Statistical Sampling in Sales and Use Tax Audits, Will Yancey, CCH, 2002.


Survey Sampling Books

  • Elementary Survey Sampling, 5th edition, Richard Scheaffer, William Mendenhall, R. Lyman Ott, Duxbury Press, New York, 1996.
  • Sampling: Design and Analysis, Sharon Lohr, Duxbury Press, 1999.
  • Sample Survey Methods and Theory, Volumes #1 and #2, Morris H Hansen, William N Hurwitz, and William G. Madow, John Wiley & Sons, 1993.
  • Sampling of Populations: Methods and Applications, 3rd Edition, Paul Levy and Stanley Lemeshow, John Wiley & Sons, New York, 1999.
  • Survey Sampling, Leslie Kish, John Wiley & Sons, 1995.


Other Statistical References

  • Bootstrap Methods and their Application, A.C. Davison and D.V. Hinkley, Cambridge University Press, 1997.
  • An Introduction to the Bootstrap, Bradley Efron and Robert J. Tibshirani, Chapman & Hall/CRC, 1993.
  • Dictionary/Outline of Basic Statistics, John E Freund and Frank Williams, Dover Publications Inc, 1966.
  • Empirical Likelihood, Art B Owen, Chapman & Hall/CRC, 2001.
  • The Jackknife, the Bootstrap and Other Resampling Plans, Bradley Efron, Society for Industrial and Applies Mathematics, 1982.
  • Sampling Tables for Estimating Error Rates or Other Proportions, Gene R Brown and Lawrence L Vance, Institute of Business and Economic Research, University of California at Berkley, 1961.
  • Some Theory of Sampling, William Edwards Deming, Dover Publications, Inc, 1950.


Manuals and Training Course Material on Audit Sampling

  • IRS Training Publication: Advanced Statistical Sampling, Training 3174-002 (Rev05-92) TPDS 87030A.
  • Audit Manual, Chapter 13, Statistical Sampling; Sales and Use Tax, California State Board of Equalization, January 2000.
  • Audit Sampling – Training and Development Course, Texas Comptroller of Public Accounts, Revised October 1991.
  • IRS Training Publication: Basic Statistical Sampling, Training 3172-001 (Rev 8-93) TPDS 871251.
  • Computer Assisted Audit; Statistical Sampling for Sales and Use Tax, Kansas Department of Revenue, September 1999.
  • RAT-STATS User Guide, Department of Health & Human Services, OIG – Office of Audit Services, October 1998.
  • RAT-STATS Companion Manual, Department of Health and Human Services, Office of Inspector General, Office of Audit Services, Summer of 1996.
  • Statistical Sampling for Sales and Use Tax Audits, Tennessee Department of Revenue, Audit Division, Revised, April 1999.
  • Statistical Sampling Manual, Washington Department of Revenue, March 2002.


Articles

  • Contaduría y Administración, 11 (September-December 2004), Universidad Nacional Autonoma de Mexico (UNAM), “Geometric Stratification of Accounting Data,” by Patricia Gunning, Jane Horgan, and William Yancey.
  • 97 COST State Tax Report, Issue 6, pp. 2-9 (November 1997), “Use and Abuse of Sampling in Sales and Use Tax Audits,” By Will Yancey, PhD, CPA and Roger Pfaffenberger, PhD.
  • The CPA Journal, May 2004, “Statistical Sampling Revisited,” by Neal B. Hitzig.
  • 16 Journal of Business & Economic Statistics 362 (1998), “Construction of Confidence Intervals for the Mean of a Population Containing Many Zero Values,” Alan H. Kvanli, Y. K. Shen, and L. Y. Deng.
  • Journal of Government and Financial Management, Fall 2002, “The Bootstrap, What the Government Auditor Should Know,” by Alan Kvanli and Robert Schauer.
  • Journal of Government and Financial Management, Summer 2005, “Is Your Agency Too Conservative?  Deriving More Reliable Confidence Intervals,” by Alan Kvanli and Robert Schauer.
  • Law & Social Inquiry, Volume 13, Number 2, Spring 1988, “Statistical Sampling in Tax Audits,” by Joseph C. Bright Jr., Joseph B Kadane, and Daniel S. Nagin.
 
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