Abstract
This study was conducted to determine the Statistical Sampling (SS) knowledge requited by the accountant to audit computerized accounting systems. Survey research was performed by the use of structured questionnaires sent to colleges and industrial corporations regarding specific SS topics. The responses were compared and analyzed with the Statistical Analysis System (SAS) computer programs to determine any significant differences. Instructional modules were developed for selected SS topics when significant differences were found between college training and industry demands. The modules represent a training tool that includes terminal objectives, curricula content and instructional strategies for the SS topics involved.
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