Accounting -- Statistics: bibliographies;

              ACCOUNTING — S T A T I S T I CS
BIBLIOGRAPHIES
Robert J. Monteverde
Pittsburgh
BASIC READINGS IN T H E APPLICATION O F STATISTICAL
SAMPLING TO ACCOUNTING, AUDITING, AND
MANAGEMENT CONTROL
THE NINE selections listed below are intended to present, as briefly as possible,
a survey of the problems of application, methods found useful, and the
results of experimentation in using statistical methods. All are written in everyday
English, with an almost complete absence of technical terms and formulas.
Deming, W. Edwards, and Peloubet, Maurice E., "Can statistical sampling
techniques serve the auditor," The Journal of Accountancy, (March 1950),
p. 16.
Johnson, Robert W., "The use and significance of random samples,"
T.N.B.&S. Quarterly Review, (August 1955), pp. 10-17.
Neter, John, "Some applications of statistics for auditing," Journal of the
American Statistical Association, (March 1952), pp. 6-24.
Neter, John, "Problems in experimenting with the application of statistical
techniques in auditing," Accounting Review, (October 1954), pp. 591-600.
Neter, John, "Applicability of statistical sampling techniques to the con-firmation
of accounts receivable," Accounting Review, (January 1956),
pp. 82-94.
Monteverde, Robert J., and Trueblood, Robert M., "Statistical sampling
methods in auditing practice—an evaluation," T.N.B.&S. Quarterly Review,
(November 1955), pp. 2-9.
Trueblood, Robert M., and Cooper, W. W., "Research and practice in statis-tical
applications to accounting, auditing and management control,"
Accounting Review, (April 1955), pp. 221-229.
Trueblood, Robert M., and Cyert, R. M., "Statistical sampling applied to
aging of accounts receivable," Journal of Accountancy, (March 1954),
pp. 293-298.
U.S. Air Force, Sampling in a Nutshell, Directorate of Statistical Services,
DCS/Comptroller, Headquarters, USAF.
MORE EXTENSIVE READINGS IN THE APPLICATION
OF STATISTICAL METHODS
The following selections are recommended for those who, having read the
preceding articles, desire more information about the subject. Ordinarily, these
additional selections will be useful only to those who expect to participate
in an actual application.
Allen, Charles, "Operational Analysis — Statistical Approach," N.A.C.A. Bul-letin,
(December 1953), pp. 459-476.
Anonymous, "Airlines study costs," The Controller, (February 1956), p. 90.
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