This text investigates the application of statistical sampling techniques to the field of auditing to improve accuracy and efficiency in financial examinations. Herbert Arkin, a recognized authority in statistical auditing, provides a rigorous framework for auditors to transition from judgmental sampling to scientific, probability-based methods. The book synthesizes mathematical theory with practical audit objectives, establishing a methodology for determining sample sizes and evaluating results within a professional context.

Experts identify this work as a foundational text for understanding the mathematical underpinnings of audit sampling. Readers frequently note the technical density of the prose, which requires a solid grasp of statistical concepts to fully implement the provided methodologies.