An Early Contribution of Kenneth W. Stringer: Development and Dissemination of the Audit Risk Model.
研究了肯尼斯·W·斯特林格在审计实践中的专业贡献，重点介绍了他参与开发的DH&S抽样计划及其对审计风险模型和审计准则的影响。
Abstract This article examines the professional contributions of Kenneth W. Stringer on audit practice which are inextricably tied to the research efforts of Deloitte Haskins & Sells company (DH&S). One of his earliest efforts culminated in the development of the DH&S Sampling Plan which is the seminal work upon which sampling approaches referred to as sampling with "probability proportional to size" (PPS) is based. The development of the Plan required two closely integrated, but conceptually autonomous developments: (1) a new mathematical approach to avoid certain limitations of the sampling techniques available at that time, and (2) an interface or model for integrating statistical measurements with auditing concepts. The focus of this paper is upon the development of the model and the subsequent incorporation of its essential elements into the present auditing standards relating to materiality, audit risk and audit sampling.