...James H. Thompson; Bart H. Ward Discusses alternative strategies which may be employed when differences arise between achieved audit‐sampling results and planned results, which means that risk levels used in ex post decision making may be different from planned levels. Contrasts...

... conclusion in support of the auditor′s assertion that a client′s balance is correctly stated. The article identifies these applications and suggests that the trade‐off approach merits further consideration. Audit Risk management Sampling 24 MANAGERIAL AUDITING JOURNAL 6,3 A n alternative...