The importance of sample selection: An instructional resource using U.S. presidential elections  

Oleh:

Dickins, Denise ; Fallatah, Yaser ; Higgs, Julia

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Accounting Education vol. 31 no. 01 (Mar. 2013), page 068-083.
Topik: Audit sampling; Sample selection; U.S. Presidential elections; Electoral College; Instructional resource
Fulltext: 1-s2.0-S074857511300002X-main.pdf (597.42KB)

Isi artikel

The purpose of this instructional resource is to use a non-auditing situation, predicting the election of the President of the United States, to help students understand the importance of sample selection in drawing inferences about a population. Of particular focus are the importance of understanding the characteristics of the population, using the appropriate sampling unit, the risks of drawing incorrect inferences about a population, and the power and limitations of sampling. These sampling-selection concepts are also applied to a routine auditing task: the confirmation of accounts receivable.

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