Audit sampling (1983); Audit and accounting guide:

https://egrove.olemiss.edu/aicpa_indev/1331/thumbnail.jp

Audit sampling (1992); Audit and accounting guide:

https://egrove.olemiss.edu/aicpa_indev/1332/thumbnail.jp

Proposed audit guide : audit sampling;Audit sampling; Exposure draft (American Institute of Certified Public Accountants), 1982, Mar. 1

This exposure draft is a proposed Audit Guide entitled Audit Sampling. The proposed guide is important to all CPAs who do audits. It provides guidance to the auditor for implementing Statement on Auditing Standards no. 39, Audit Sampling. SAS no. 39 applies to all audit sampling — both statistical and nonstatistical. This proposed guide provides guidance to assist auditors using either approach in applying SAS no. 39. The guide is organized so that essentially all the guidance relating solely to statistical sampling is located beginning with Chapter 3, section 3. As a result, if an auditor is using this guide to assist him in applying nonstatistical sampling, the auditor would ordinarily follow the guidance in Chapters 1, 2, and 3 (sections 1 and 2). The audit guide is organized as follows: 1. The introduction to the guide describes the scope of the audit guide and provides guidance on the type of audit procedures covered by SAS no. 39 and this guide. 2. Chapter 1 provides an overview of the relationship of audit sampling to the audit process. 3. Chapter 2 provides guidance on the use of audit sampling for tests of compliance with prescribed internal accounting control procedures. This guidance applies to both nonstatistical and statistical sampling except where noted. 4. Chapter 3 provides guidance on the use of audit sampling for substantive tests of details. Chapter 3 is divided into four sections. Section one provides general guidance that applies to both nonstatistical and statistical sampling. Section 2 provides guidance for nonstatistical sampling applications for substantive tests. Two types of statistical sampling approaches for substantive tests are described in sections 3 and 4. Sections 2, 3, and 4 each include a case study illustrating the application of the guidance in the respective section. 5. The guide includes several appendices. Appendices A through E are primarily useful in applying certain statistical sampling approaches. Appendix F provides further guidance on the use of the risk model included in the appendix to SAS no. 39. Appendices G and H are a glossary and selected bibliography of further readings, respectively. Neither SAS no. 39 nor this guide requires the auditor using nonstatistical sampling to compare the sample size for the nonstatistical sampling application to a corresponding sample size calculated using statistical theory. However, the guide provides several quantitative illustrations of sample sizes based on statistical theory that should be helpful to an auditor applying professional judgment and experience in considering the effect of various planning considerations on sample size.https://egrove.olemiss.edu/aicpa_sop/1443/thumbnail.jp

Domestic Violence in Ghana: Incidence, Attitudes, Determinants and Consequences

This innovative mixed-methods study, commissioned by the Ministry of Gender, Children and Social Protection in Ghana and the UK Department for International Development, and funded by UK aid, provides an in-depth understanding of the incidence, attitudes, causes and consequences of domestic violence in Ghana, as well as investigating the effectiveness of existing institutional support offered to women and men.UK Ai

Disparities in cataract surgery between Aboriginal and non-Aboriginal people in New South Wales, Australia

<b>Background:</b> To investigate variation in rates of cataract surgery in New South Wales (NSW), Australia by area of residence for Aboriginal and non-Aboriginal adults.<p></p> <b>Design:</b> Observational data linkage study of hospital admissions.<p></p> <b>Participants:</b> 289 646 NSW residents aged 30 years and over admitted to NSW hospitals for 444 551 cataract surgery procedures between 2001 and 2008.<p></p> <b>Methods:</b> Analysis of linked routinely collected hospital data using direct standardisation and multilevel negative binomial regression models accounting for clustering of individuals within Statistical Local Areas (SLAs).<p></p> <b>Main outcome measures:</b> Age-standardised cataract surgery rates and adjusted rate ratios (ARRs).<p></p> <b>Results:</b> Aboriginal people had lower rates of cataract procedures than non-Aboriginal people of the same age and sex, living in the same SLA (ARR 0.71, 95% CI 0.68-0.75). There was significant variation in cataract surgery rates across SLAs for both Aboriginal and non-Aboriginal people, with the disparity higher in major cities and less disadvantaged areas. Rates of surgery were lower for Aboriginal than non-Aboriginal people in most SLAs, but in a few, the rates were similar or higher for Aboriginal people.<p></p> <b>Conclusions:</b> Aboriginal people in NSW received less cataract surgery than non-Aboriginal people, despite evidence of higher cataract rates. This disparity was greatest in urban and wealthier areas. Higher rates of surgery for Aboriginal people observed in some specific locations are likely to reflect the availability of public ophthalmology services, targeted services for Aboriginal people and higher demand for surgery in these populations.<p></p&gt

Supplementary Education in Turkey: Recent Developments and Future Prospects

Purpose: This paper aims to provide the recent developments on the supplementary education system in Turkey. The national examinations for advancing to higher levels of schooling are believed to fuel the demand for Supplementary Education Centers (SEC). Further, we aim to understand the distribution of the SECs and of the secondary schools across the provinces of Turkey in order to evaluate the spacial equity considerations. Design/Methodology/Approach: The evolution of the SECs and of the secondary schools over time are described and compared. The provincial distribution of the SECs, secondary schools and the high school age population are compared. The characteristics of these distributions are evaluated to inform the about spatial equity issues. The distribution of high school age population that attend secondary schools and the distribution of the secondary school students that attend SECs across the provinces are compared. Findings: The evidence points out to significant provincial variations in various characteristics of SECs and the secondary schools. The distribution of the SECs is more unequal than that of the secondary schools. The provinces located mostly in the east and south east of the country have lower quality SECs and secondary schools. Further, the SEC participation among the secondary school students and the secondary school participation among the relevant age group are lower in some of the provinces indicating major disadvantages. Originality/Value: The review of the most recent developments about the SECs, examination and comparison of provincial distributions of the SECs and of the secondary schools are novelties in this paper

Glossary of statistical Terms for Accountants and Bibliography on the Applications of Statistical Methods to Accounting, Auditing and Management Control

https://egrove.olemiss.edu/aicpa_guides/2828/thumbnail.jp

Health Care Services and the Elderly: Utilization and Satisfaction in the Aftermath of the Turkish Health Transformation Program

With the implementation of the health transformation program, Turkey has gone through substantial changes in its health system in the last decade. This study relies on two nationally representative data sets to investigate health service utilization and satisfaction of the elderly. In particular, it examines the share of elderly who have an unmet need for medical care and who could not afford a medical examination or treatment over the years 2006 to 2015, using data from the Turkish Survey of Income and Living Conditions. It also examines the utilization of health services and satisfaction from these services by the elderly in years 2004 to 2015 using data from the Turkish Life Satisfaction Survey. This study finds that utilization has increased and, coinciding with the introduction of the family medicine system, the percentage of patients choosing primary care facilities has increased. The share of the elderly with unmet need and those who could not afford health care have declined. Notwithstanding, overall satisfaction increased only until 2011-2012. Understanding the utilization and satisfaction of the elderly is important, because along with many other countries, the population is aging in Turkey. In the near future, health care needs of the elderly will have a higher priority on the agenda of policy makers