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University of Illinois at Urbana-Champaign
A Critical Examination of Dollar Unit Sampling in the Audit of Accounts Receivable
Abstract
dc:descriptionThis research examines three sample selection techniques used in conjunction with dollar unit sampling (DUS) and examines the behavior of five DUS bounds proposed in the accounting literature when applied to simulated accounts receivable populations. This research recognizes that large differences exist between the various populations which may be subjected to DUS and concentrates on accounts receivable populations. An analytical examination is made of the types of errors likely to occur in accounts receivable populations.
Degree
thesis:*- Name thesis:degree_name
- Ph.D.
- Level thesis:degree_level
- Dissertation
- Discipline thesis:degree_discipline
- Accountancy
- Grantor
- University of Illinois at Urbana-Champaign
- Year dc:date
- 2014
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Jenne, Stanley Earl
Subjects
dc:subject × 1Identifiers
dc:identifier.*- Identifier
- (UMI)AAI8218489
- OAI identifier oai:identifier
- oai:www.ideals.illinois.edu:2142/71366