References
- AICPA (American Institute of Certified Public Accountants). (2017a). Audit guide: Audit sampling. New York, NY: AICPA.
- AICPA (American Institute of Certified Public Accountants). (2017b). Guide to audit data analytics. New York, NY: AICPA.
- Audit Analytics. (2017). 2016 Financial restatements review. Retrieved from Audit Analytics website: http://www.auditanalytics.com/blog/2016-financial-restatements-review/
- ASIC (Australian Securities & Investments Commission). (2017). ASIC review of 31 December 2016 financial reports. Retrieved from ASIC website: http://asic.gov.au/about-asic/media-centre/find-a-media-release/2017-releases/17-219mr-asic-review-of-31-december-2016-financial-reports/
- CAQ (Centre for audit quality). (2017). Select auditing considerations for the 2017 audit cycle. Retrieved from CAQ website: http://www.thecaq.org/sites/default/files/caq_alert_2017-04_select_auditing_considerations_2017_audit_cycle_0.pdf
- Christensen, B. E., Elder, R. J., & Glover, S. M. (2015). Behind the numbers: Insights into large audit firm sampling policies. Accounting Horizons, 29(1), 61–81. https://doi.org/10.2308/acch-50921
- Christensen, B. E., Glover, M. S., Omer, T. C., & Shelley, M. K. (2016). Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research, 33(4), 1648–1684. https://doi.org/10.1111/1911-3846.12212
- Elder, R. J., Akresh, A. D., Glover, S. M., Higgs, J. L., & Liljegren, J. (2013). Audit sampling research: A synthesis and implications for future research. Auditing, 32(1, Supplement 1), 99–129. https://doi.org/10.2308/ajpt-50394
- ESMA (European Securities and Markets Authority). (2017). Report: Enforcement and regulatory activities of accounting enforcers in 2016. Retrieved from ESMA website: https://www.esma.europa.eu/sites/default/files/library/esma32-51-382_report_on_enforcement_activities_2016.pdf
- FRC (Financial Reporting Council). (2013). Audit quality thematic review. Retrieved from FRC website: https://www.frc.org.uk/Our-Work/Publications/Audit-Quality-Review/Audit-Quality-Thematic-Review-Materiality.pdf
- Hall, T. W., Herron, T. W. & Pierce, B. J. (2006). How reliable is haphazard sampling? CPA Journal, 76(1), 26–27. Retrieved from ProQuest website: https://search.proquest.com/docview/212227952?pq-origsite=gscholar
- Hall, T. W., Herron, T. L., Pierce, B. J. & Witt, T. J. (2001). Research notes: The effectiveness of increasing sample size to mitigate the influence of population characteristics in haphazard sampling. Auditing: A Journal of Practice & Theory, 20(1), 169–185. Retrieved from ProQuest website: https://search.proquest.com/docview/216738387?pq-origsite=gscholar doi: 10.2308/aud.2001.20.1.169
- Hall, T. W., Higson, A. W., Pierce, B. J., Price, K. H., & Skousen, C. J. (2012). Haphazard sampling: Selection biases induced by control listing properties and the estimation consequences of these biases. Behavioral Research in Accounting, 24(2), 101–132. https://doi.org/10.2308/bria-50132
- Hitzig, B. N. (2004). Statistical Sampling Revisited. The CPA Journal, 74(5), 30–35. Retrieved from ProQuest website: https://search.proquest.com/docview/212334547?pq-origsite=gscholar
- Hoogduin, L. A., Hall, T. W., & Tsay, J. J. (2010). Modified sieved sampling: A method for single and multi-stage probability-proportional-to-size sampling. Auditing, 29(1), 125–148. https://doi.org/10.2308/aud.2010.29.1.125
- Hoogduin, L. A., Hall, T. W., Tsay, J. J., & Pierce, B. J. (2015). Does systematic selection lead to unreliable risk assessments in monetary-unit sampling applications? Auditing, 34(4), 85–107. https://doi.org/10.2308/ajpt-51081
- Horgan, J. M. (1997). Stabilising the sieve sample size using PPS. Auditing: A Journal of Practice and Theory, 16(2), 40–51. Retrieved from EBSCOhost website: http://web.a.ebscohost.com.ez.sun.ac.za/ehost/detail/detail?sid=1cb27934-7e06-4223-8ab7-0b5f690010e2%40sessionmgr4010&vid=0&hid=4204&bdata=JnNpdGU9ZWhvc3QtbGl2ZSZzY29wZT1zaXRl#AN= 1302506&db = buh
- IRBA (Independent Regulatory Board for Auditors). (2016). Public inspections report 2016. Retrieved from IRBA website: https://www.irba.co.za/upload/IRBA20Public20Inspection20Report20Finalized.pdf
- IAASB (International Auditing and Assurance Standards Board). (2013). A Framework for audit quality. Retrieved from IFAC website: https://www.ifac.org/system/files/publications/files/A20Framework20for20Audit20Quality.pdf
- IAASB (International Auditing and Assurance Standards Board). (2016). Exploring the growing use of technology in the audit, with a focus on data analytics. Retrieved from IFAC website: https://www.ifac.org/system/files/publications/files/IAASB-Data-Analytics-WG-. Publication-Aug-25-2016-for-comms-9.1.16.pdf
- IFAC (International Federation of Accountants). (2008). ISA 530: Audit sampling. New York, NY: IFAC.
- IFAC (International Federation of Accountants). (2011). Guide to using ISAs in the audits of small and medium-sized entities: Vol. 2. Practical Guidance. New York, NY: IFAC.
- IFIAR (International Forum of Independent Audit Regulators). (2017a). Member directory. Retrieved from IFIAR website: https://www.ifiar.org/members/member-directory/
- IFIAR (International Forum of Independent Audit Regulators). (2017b). Report on 2016 survey of inspection findings. Retrieved from IRBA website: https://www.irba.co.za/upload/2016-Survey-report-final.pdf
- JSE (Johannesburg Stock Exchange). (2017). Reporting back on proactive monitoring of financial statements in 2016. Retrieved from JSE website: https://www.jse.co.za/content/JSEStatementsReviewsandReportsItems/Report%20Back%20on%20Proactive%20Monitoring%20of%20Financial%20Statements%20in%202016.pdf
- National Research Council. (1989). Statistical models and analysis in auditing. Statistical Science, 4, 2-33. Retrieved from Project Euclid website: https://projecteuclid.org/download/pdf_1/euclid.ss/1177012665 doi: 10.1214/ss/1177012665
- Neter, J., & Loebbecke, J. K. (1977). On the behaviour of statistical estimators when sampling accounting populations. Journal of the American Statistical Association, 72(359), 501–507. https://doi.org/10.1080/01621459.1977.10480603
- Plante, R., Neter, J., & Leitch, R. A. (1985). Comparative performance of multinomial, cell, and stringer bounds. Auditing: A Journal of Practice and Theory, 5(1), 40–56. Retrieved from EBSCOhost website: http://web.a.ebscohost.com.ez.sun.ac.za/ehost/detail/detail?sid=299a18dc-ff2a-4007-b473-9ea1bdde4e3b%40sessionmgr4006&vid=0&hid=4204&bdata=JnNpdGU9ZWhvc3QtbGl2ZSZzY29wZT1zaXRl#AN=4684955&db=buh
- PCAOB (Public Company Accounting Oversight Board). (2015). Concept release on audit quality indicators. Retrieved from PCAOB website: https://pcaobus.org/Rulemaking/Docket%20041/Release_2015_005.pdf
- Shumsky, T. (2017, June 12). Financial restatements hit six-year low. The Wall Street Journal. Retrieved from Wall Street Journal website: https://blogs.wsj.com/cfo/2017/06/07/financial-restatements-hit-six-year-low/
- SAICA (South African Institute of Chartered Accountants). (2017). SAICA Audit Back to Basics 2/2017 [Webinar]. Retrieved from SAICA website: https://elearning.saica.co.za/saica/activities.php?courseId=542&categoryId=44
- Swanepoel, E. (2013). The extent of the use of statistical sampling in the audits of listed companies. Southern African Journal of Accountability and Auditing Research, 14, 1–14. Retrieved from Sabinet website: https://journals.co.za/content/sajaar/14/1/ EJC132265
- SEC (United States Securities and Exchange Commission). (2017). Division of Enforcement annual report: A look back at fiscal year 2017. Retrieved from SEC website: https://www.sec.gov/files/enforcement-annual-report-2017.pdf
- Wurst, J., Neter, J., & Godfrey, J. (1989). Comparison of sieve sampling with random and cell sampling of monetary units. The Statistician, 38(4), 235–249. https://doi.org/10.2307/2349057
- Wurst, J., Neter, J., & Godfrey, J. (1991). Effectiveness of rectification in audit sampling. The Accounting Review, 66(2), 333–346. Retrieved from JSTOR website: http://www.jstor.org.ez.sun.ac.za/stable/247757