This text investigates the application of statistical sampling methods to the fields of auditing and accounting to improve the efficiency and reliability of financial examinations. Herbert Arkin, a recognized authority in statistical sampling, provides a comprehensive framework for auditors to transition from judgmental sampling to objective, mathematically sound procedures. The book outlines the necessary statistical foundations required to perform audits that meet rigorous professional standards.

Experts identify this work as a foundational text for practitioners seeking to integrate statistical rigor into traditional audit workflows. Readers frequently note the technical density of the prose, which is intended for professionals with a background in accounting principles.