The importance of sample selection: An instructional resource using U.S. presidential elections |
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Authors: | Denise Dickins Yaser Fallatah Julia Higgs |
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Institution: | 1. Department of Accounting, East Carolina University, Greenville, NC 27858, United States;2. Department of Accounting & Management Information Systems, King Fahd University of Petroleum & Minerals, Dhahran 31262, Saudi Arabia;3. Department of Accounting, Florida Atlantic University, Boca Raton, FL 33431, United States |
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Abstract: | 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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Keywords: | Audit sampling Sample selection U S Presidential elections Electoral College Instructional resource |
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