Statistical Sampling References

Highly Recommended

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.

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.

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.

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.

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.