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Exploring the Essential Features of “Audit Sampling: Audit Guide – Lynford Graham”
Audit Sampling: Audit Guide
Introduces statistical and nonstatistical sampling approaches, and features case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real-world situations.
Author(s)
Lynford Graham
Product Details
This guide introduces statistical and nonstatistical sampling approaches, and features case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real-world situations.
Who Will Benefit
- Auditors, investigators, management oversight personnel
Key Topics
- This guide addresses how to use nonstatistical and statistical sampling approaches to evaluate characteristics of a balance or class of transactions and to obtain audit evidence.
- This guide to reflect rapid changes in the audit environment and to provide technical professional knowledge for auditors in audit sampling practice for improved efficiency and effectiveness of actual practice
About the author(s)
Lynford Graham CPA, Ph.D., CFE
Lynford Graham, CPA, Ph.D., CFE is a CPA with more than 35 years of audit practice and policy development experience. He is a visiting professor of accountancy at Bentley University in Waltham MA. Dr. Graham is a member of the AICPA and a past member of the Auditing Standards Board. He chaired the task forces for AICPA Guides Assessing Audit Risk and Audit Sampling. He is also the chair of the Auditing Revenue Task Force for the AICPA Guide on Revenue Recognition. He was a partner and National Director of Audit Policy for BDO, LLP. Prior to that, Dr. Graham was an associate professor at Rutgers University. Before Rutgers, he was a national accounting and SEC consulting partner at Coopers & Lybrand, responsible for technical issues research, auditing research, and sampling. A Certified Fraud Examiner, in 2002, he received the Distinguished Service Award from the auditing section of the AAA. He is a co-author of several award-winning academic research papers. Dr. Graham holds an MBA and Ph.D. from the University of Pennsylvania, (Wharton School). He is the editor of Accountants’ Handbook, 12th Edition (Wiley, 2012) and Internal Control: Audit and Compliance (Wiley, 2015).
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