Evaluation of Sampling Techniques in Audit: A Qualitative Approach

The use of statistical sampling techniques to assist the auditor in arriving at his audit opinion poses a number of statistical problems. Accounting populations are frequently very highly skewed and the error rates which the auditor is seeking to detect are often extremely low. This paper seeks to review the various techniques currently being used by auditors and to consider the practical problems involved in relating statistical sampling to the auditor's objectives. Over the years many articles and books on applying statistical techniques to auditing procedures have been published. Initially, there was little interest within the auditing profession as statistical techniques were generally difficult to apply manually and were often insufficiently related to audit objectives. The former objection began to dissipate in the early 1960s with the introduction of computerized audit software for the processing of accounting information. A major step forward came in 1963 with the publication of Arkin's Handbook of Sampling for Auditinzg and Accounting, a book giving comprehensive and not too technical details of how to apply statistical techniques in auditing situations. The techniques discussed included various methods of attribute and variables The auditor would use an attribute sampling tecnhique when his objective was to determine the occurrence rate of some population characteristic or he would use a variables method when his objective was to estimate the value of the particular population. At about the same time as Arkin's book was published, a major United States' accounting firm introduced an audit sampling plan which was fundamentally different to the sampling plans discussed by Arkin. The great claim of this audit sampling plan was that it used the simple statistical theory of attribute sampling to give a result in terms of value rather than as an error rate. The plan is based on the deceptively simple concept of defining the sampling unit as each individual pound (or dollar) rather than defining the sampling unit as the more usual item or balance. Hence, the term monetary unit sampling. However, the mathematical principles underlying unit sampling were not immediately published and it was some years before the principles were published by Anderson and Teitlebaum (1973).

Behind the Numbers: Insights into Large Audit Firm Sampling Approaches

SYNOPSIS Changes in the audit industry after the Sarbanes-Oxley Act, including mandatory audits of internal control over financial reporting and PCAOB oversight and inspection of audit work, have potentially changed the nature and extent of audit sampling in the largest accounting firms. However, little academic evidence exists on these firms' current audit sampling policies (Elder, Akresh, Glover, Higgs, and Liljegren 2013). As such, we administer an extensive, open-ended survey to the national office of the Big 4 and two other international accounting firms regarding their firm's audit sampling policies. We find variation among the largest auditing firms' policies in their use of statistical and nonstatistical sampling methods and in inputs used in the sampling applications that could result in different sample sizes. Sampling experts' internal reviews indicate that projecting and resolving identified misstatements is one of the biggest difficulties that audit engagement teams face when using sampling techniques. Finally, we present evidence that some firms have significantly changed their approach to revenue testing due to PCAOB inspections. This evidence provides important insights into current sampling policies and presents opportunities for future research. Data Availability: Please contact the authors.

This study assessed tutor training on the use of adaptive technology in the instruction of Visually Impaired (VI) student teachers in primary Teachers Training Colleges (TTCs) in Kenya. The study was based on the diffusion of innovation theory by Rogers which gives a basis for adoption of innovations in institutions and other settings. The study adopted descriptive survey research design. The study population included administrators, tutors and Visually Impaired (VI) student teachers in three primary teacher training colleges which admit student teachers with visual impairment in Kenya. Purposive sampling technique was used to select three deans of curriculum in the colleges while simple random sampling method was used to select nine Heads of Departments (HOD’s) and 93 tutors making a sample of 105 respondents. The instruments used for data collection were questionnaires and interview schedules. Descriptive statistics such as frequencies and percentages were used to analyse the data. The findings of this study revealed that tutor training on the integration of adaptive technology for VI student teachers in primary TTC’s was wanting since tutors’ expertise in the integration of adaptive technology was insufficient or totally lacking. This study recommended in-service training of tutors on the use of adaptive technology devices especially on the use of braille and preparation of tactile diagrams so as to effectively teach VI student teachers in primary TTCs. In addition, the college administration should fully support the use of adaptive technology for VI student teachers and the tutors should be exposed to ways of integrating adaptive technology during the instruction of VI student teachers. The findings of this study are of importance in policy development and implementation on integration of technology in the instructional process for learners with special needs and specifically for those with visual impairments in Kenya and other parts of the world. Article visualizations:

Purpose – The advancement of digital technology has significantly transformed the field of education, including Islamic Religious Education (PAI) learning. In Indonesia, the increasing number of internet users and the adoption of technological devices reflect a broad digital transformation. The Merdeka Belajar program demonstrates the government's commitment to digitizing education, including PAI. However, in rural areas such as Gunungkidul Regency, integrating technology into PAI learning still faces challenges, such as limited infrastructure readiness and teachers’ digital competence. Therefore, this study aims to identify the level of digital technology utilization in PAI learning, evaluate teachers’ digital competence, analyze the impact of technology integration on learning effectiveness, and develop a digital technology integration model relevant to the local context. Design/methods/approach – This study employs a qualitative approach with a descriptive method. Data were collected through observation, in-depth interviews, documentation, and surveys involving 30 PAI teachers from 19 senior high schools (SMA) in Gunungkidul Regency, selected using a purposive sampling technique. The analysis is based on the Technology Acceptance Model (TAM) and Technological, Pedagogical, and Content Knowledge (TPACK) frameworks to understand technology acceptance and teachers’ digital competence. Findings – The findings indicate that the utilization of digital technology in PAI learning is relatively widespread, with platforms such as Google Classroom, Moodle, and Edmodo being used. However, there are still gaps in infrastructure and teachers’ digital competence, particularly in creating interactive digital content. Most teachers still rely on simple presentation media and have not fully optimized technology for innovative learning. The integration of technology has been proven to enhance accessibility and interactivity in learning; however, it also poses challenges such as students’ dependency on technology and the limited training opportunities for teachers. To address these challenges, this study proposes a technology integration model that focuses on improving teachers’ digital competence, ensuring equitable infrastructure distribution, developing digital content, and implementing a hybrid learning model. Research implications – The findings provide recommendations for teachers, policymakers, and educational institutions to enhance the effectiveness of digital-based PAI learning. Several strategic steps are proposed, including intensive training for teachers in digital content creation, equalizing access to technology in remote areas, and implementing a hybrid learning model that combines conventional methods with digital technology. Furthermore, improving students’ digital literacy is also a crucial step to ensure that the integration of technology in PAI learning goes beyond mere accessibility and fosters a deeper understanding of Islamic values.

Integration of technology in the teaching and learning process brings innovation where a learning process can be conducted virtually despite time and place boundaries. Online learning as the integration of learning and technology is used as the primary strategy to continue the teaching and learning process due to the Covid-19 outbreak. This study aims to analyze student perceptions of online learning before and during the COVID-19 pandemic. This research is a descriptive research with a qualitative approach. The results showed that the students had negative and positive perceptions of online learning before and during the pandemic. Before the pandemic, the students emphasized exploring the materials, while the students emphasized flexibility in learning during the pandemic. Meanwhile, negative perceptions are shown through the loss of direct communication between teachers and students. During the pandemic, students emphasized the flexibility aspect of the online learning mode. However, negative perceptions also emerged, namely the abundance of online tasks and the difficulties of using e-learning. Various challenges of online learning were also found during the pandemic compared to before the outbreak. For example in addition to inadequate internet connections and gadgets, anxiety problems due to the workload and less appropriate learning plan also arose. It can be seen that online learning before and during the outbreak experienced dynamics, so teachers and students must be encouraged to be more adaptive in dealing with changes in their learning.

The basic theme of the Loebbecke-Neter paper is that the choice of an appropriate statistical audit sampling procedure depends upon audit objectives, the audit environment, and audit procedures. Under certain conditions of each of these three factors, various statistical estimators perform poorly. Instances of this poor performance were studied in an extensive empirical study by the same two authors.' While the NeterLoebbecke empirical study is as yet unpublished, many of its conclusions are referred to in the paper under discussion, and the authors were good enough to make a draft copy of the study available to us for purposes of this discussion. Based on the study conclusions, Loebbecke and Neter have presented in the current paper a suggested decision flowchart to aid the auditor in selecting various sampling procedures which they feel are appropriate in various specified circumstances. In discussing this paper, it is impossible to avoid reference to the empirical study on which its principal conclusions are based. At the same time, it would not be proper in this forum, prior to the study's publication, to begin an exhaustive analysis of the study's numerical findings. We will confine ourselves, therefore, to such general comments about the study and its findings as are necessary to a meaningful consideration of the present paper. In our view, the most important contribution made by this paper, and by the study on which it is based, is the dramatic demonstration that many classical sampling plans are subject to significant unstated risks in certain

Library Collection Assessment through Statistical Sampling. By Brian J. Baird. Lanham, Md.: Scarecrow, 2004. 103p. $29.95 softbound (ISBN 0-8108-5038-9). Based on the title of this book, Library Collection Assessment through Statistical Sampling, one might expect it to give more detailed coverage of collection development issues and a more robust discussion on statistical sampling than is presented. Nevertheless, this book does provide an overview of the basic concepts behind survey-based assessment, focusing on preservation issues and the evaluation of print collections' physical conditions. Baird explains the purpose of assessment projects and describes why assessment tools should be customized for one's particular institution and purpose. He describes collection assessment as a set of methods to evaluate the effectiveness and consequences of past decisions to inform future decisions, and he provides several examples illustrating this point throughout the book. Chapter two, Designing the Survey Instrument, and chapter three, Conducting the Survey, focus on how to design a survey as an tool for assessment. An extensive series of questions developed to elicit information addressing preservation of print materials covers everything from paper fold tests to circulation data. Baird provides useful tips throughout these chapters and emphasizes the importance of maintaining consistency in how data are collected and scored. For example, Baird stresses that survey methodology needs to be well-documented so that follow-up surveys maintain the guidelines used previously. The author provides a limited list of resources for more examples of survey instruments at the end of these chapters as well as within the bibliography at the end of the book; Ross Harvey provides many more examples in Preservation in Libraries (Bowker Saur, 1993). One drawback of this book is the lack of clear definitions for some terms specific to book conservation and preservation. While an index is provided, detailed illustrations supplemented by a glossary of terms would enhance the reader's understanding of some of the methods described. Brian J. Baird, for example, provides a glossary as well as illustrations in his Preservation Strategies for Small Academic and Public Libraries (Scarecrow, 2003). While a section of chapter three describes appropriate ways to conduct surveys for assessing the condition of print materials, only a brief mention is made of how to determine the appropriate sample size for a statistical evaluation. Baird highlights the importance of maintaining consistency in sampling methodology, but he does not adequately describe how to conduct valid random sampling. As a result, the theme of statistical sampling is not fully developed, and other sources will have to be consulted for a more pointed summary on statistical sampling methods. Baird does offer some recommendations for further reading within the notes section at the end of chapter three, but this subject might have been more fully developed within this work. Managing and Your Collection (ALA, 2002), by Carol A. Doll and Pamela Petrick Barrin, provides a more thorough overview of different sampling techniques and step-by-step instructions on some basic statistical calculations. In chapter four, Analyzing the Data, the author goes into some detail on how to set up a survey form in a database program, using Microsoft Access as the example. The screen shots presented to illustrate the process of setting up tables and forms do not render well in the text, and more detail would be required for a reader inexperienced with using database software to design a survey instrument--this book does not go into any real depth with regard to setting up survey forms in database programming software. …

SUMMARY: Changes in the accounting and auditing environments since the passage of Sarbanes-Oxley (SOX) and the creation of the Public Accounting Oversight Board (PCAOB) have likely impacted accounting population error rates and audit sampling procedures. We investigate accounting population error rates and auditor sampling performance for a unique proprietary post-SOX dataset of 160 audit sampling applications for a large auditing firm. Compared to previous research, we find that in the post-SOX period, accounting data error rates are significantly lower in magnitude and frequency, sample sizes are significantly larger, and auditor performance has improved in evaluating sample errors. The low error rates suggest criticisms in prior research regarding audit sampling techniques may not be a serious concern for most audit sampling applications. Furthermore, we provide evidence that auditors' application of audit sampling is more consistent with the requirements in professional standards than previously reported.

The auditor's final judgement is based on enquiries, tests and previous knowledge. Some of these enquiries and tests are simple checks that the accounting system works according to its specification, others are subjective assessments. An auditor knows a priori that a good accounting system will not be liable to serious errors in the final accounts. But no system is perfect and some items are likely to be in error due to carelessness or some other random occurrence. The auditor's final check is to carry out substantive tests of the details of the actual transactions carried out during the period under examination. It is this final check which appears straightforward.

This study investigated post-Covid-19 and technology integration in secondary schools in Delta State. Five research questions and two null hypotheses guided the study. The study adopted the descriptive method of ex-post facto research design premised on the positivists research paradigm. The population of the study comprised all students and teachers of public secondary schools in Delta State, Nigeria. The sample size for the study comprises 384 students and 370 teachers. The sampling technique used for the study is the proportional stratified sampling. Checklist and two sets of questionnaires are the instruments used to collect data for this study. The face and content validities of the questionnaire are determined by the researcher’s supervisor and two other Professors in the Department of Educational Management and Foundations. Cronbach alpha reliability index is used to determine the internal consistency of the items in the instrument. The data obtained were analysed using descriptive and inferential statistics. The findings of the study revealed amongst others that both teachers and students in Delta State secondary schools have a positive attitude towards technology integration, despite the limited availability of ICT facilities and development and training programmes. The mean score of teachers was higher than that of students. The study recommends that the Delta State Government should increase the availability of ICT facilities and development and training programmes in secondary schools. The study contributes to knowledge by providing evidence that both teachers and students in Delta State secondary schools in the post-COVID-19 era have a positive attitude towards technology integration, despite the dearth of internet infrastructure in schools.

The integration of technology in the audit practice is widely used nowadays. IT-based audits are applied since most of the accounting transactions are done computerized. This paper aims to assess the adoption of audit software by local CPA Firms in Jakarta and Medan, Indonesia. This research used the descriptive method with the quantitative approach. The research was conducted at five local CPA firms in Jakarta and Medan, with a research sample of 63 auditors. Data collections were done through questionnaires. Descriptive statistics, correlation, and regression were used to analyze data. The results of this study showed that perceived benefit and company readiness have positive and significant effects on the adoption of audit software. Adoption risk has a negative and significant effect on the adoption of audit software, and external pressure has no significant effect on the adoption of audit software. This research provides added value to all local CPA firms and makes audits more efficient and effective. It encourages all local firms to conduct the audit in a more advanced method through the use of audit software. This research corroborates the previous research in a different context (types of business and place). It focused more on a partnership type of business.

Gay men's health typically relies on traditional forms of qualitative analysis, such as thematic analysis, and would benefit from a diversity of analytic approaches. Such diversity offers public health researchers a breadth of tools to address different kinds of research questions and, thus, substantiate different types of social phenomenon relevant to the health and wellbeing of gay men. In this article, I compare and contrast three qualitative analytic approaches: thematic, critical discourse, and conversation analysis. I demonstrate and distinguish their key analytic assumptions by applying each approach to a single data excerpt taken from a public health interview conducted for a broader study on gay men's health. I engage in a discussion of each approach in relation to three themes: its utility for gay men's health, its approach to dilemmas of voice, and its capacity for reflexivity. I advocate that qualitative researchers should capitalise on the full range of qualitative analytic approaches to achieve the goals of gay men's health. However, I specifically encourage qualitative researchers to engage with conversation analysis, not only because of its capacity to resolve dilemmas of voice and to achieve reflexivity, but also for its ability to capture forms of social life hitherto undocumented through thematic and critical discourse analysis.

The resilience and capacity of historic buildings to adapt plays a vital role in mitigating climate change through adaptive reuse. The adaptive reuse of buildings is a practical substitute to demolition and has substantial economic, environmental and social benefits. However, tensions exist between the retention of heritage buildings and conformance with regulatory requirements (e.g. energy efficiency to reduce greenhouse gas emissions, disability access, etc.). This raises questions about whether regulatory systems can embrace both green building technologies and heritage conservation principles. This paper examines the challenges/barriers to successful adaptive reuse projects in Australia using a qualitative approach that involves multiple case studies and in-depth interviews with industry experts coupled with field observation and building plan appraisals. The findings show that compliance to codes/regulations and current design requirements are the major challenges encountered in undertaking adaptive reuse projects. The underlying parameters of the identified challenges will serve as an initiative for formulating prospective regulations that address changing building use, encourage the integration of modern technologies and inhibit unnecessary building demolition for future global climate protection.

Despite the national law and UNESCO guidelines, Jordan is currently in the early stages of AI-enabled special education (UNESCO, 2025). The paper focuses on the prospects and pitfalls regarding the acceptance of 'AI-integrated disability technologies' in Jordan. Therefore, the technology acceptance model (TAM) was applied as a theoretical framework, suggesting how an individual's discretion influences the acceptance of specific technology(Schorr, 2023). Furthermore, the study engages with epistemology and ontology research paradigms to determine both subjective and deductive logical reasoning (Al-Ababneh, 2020). A mixed-method survey of 300 respondents encompassing "teachers, administrators, and policymakers" was employed as a data collection instrument. Open-ended questions were "explored" through qualitative 'thematic analysis', whereas closed-ended questions were "examined" through quantitative 'sampling techniques. Regression findings with a low (R²= 0.009) highlight that large-scale acceptance of AI-driven special education in Jordan faces key challenges, including cultural barriers, limited tech infrastructure, and insufficient qualified personnel.