Statistical sampling has become an integral part of the auditor's tool kit. The Internet offers substantial guidance and tools on the subject of sampling. This AuditNet® page pulls together a cross-section of those resources. If you find other sampling tools, methodologies or plans to this page contact us.
How to Use Sampling AuditNet® Monograph Series
A Practical Guide to Sampling from the UK National Audit Office
Audit Sampling Training and Development Course from the Office of the Comptroller - State of Texas
Sampling Methodologies from the Comptroller of the Currency provides an excellent guide to methods, plans and procedures.
Sampling Plans Web site for a software vendor provides a tutorial on sampling, a best practices area, software area and discussion forum area.
Statistical Sampling for Auditors - RAT-STATS is the package of statistical software tools used by the Office of Audit Services in the Department of Health and Human Services. It was designed to assist auditors in performing random samples and evaluating the results. This site includes the manual and a self extracting file for the program.
- Practitioner's Guide to Audit Sampling -- by Dan M. Guy, et al; Hardcover
- Internal Audit Sampling -- by Barbara Apostolou; Paperback
- Audit Sampling: An Introduction to Statistical Sampling in Auditing, 5th Edition by Dan M. Guy, et al (Paperback)
- Audit Sampling : An Introduction by Dan M. Guy, et al (Paperback - November 1997)
- Audit Sampling (Auditing Practice Release) (Paperback - July 1999)
Sampling : New Edition As of April 1, 2001
(Paperback - April 2001)