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Examining the Effectiveness and Efficiency of Full Population Testing versus Traditional Sampling.

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Název: Examining the Effectiveness and Efficiency of Full Population Testing versus Traditional Sampling.
Autoři: Huang, Feiqi, Cho, Soohyun, Lee, Kyungha, No, Won Gyun
Zdroj: Accounting Horizons; Dec2025, Vol. 39 Issue 4, p123-141, 19p
Témata: AUDITING, DATA analytics, COST benefit analysis, TRANSACTION records, STATISTICAL sampling, DATA analysis, ECONOMIC efficiency
Abstrakt: SYNOPSIS: Full population testing (FPT) has been proposed as an alternative to traditional sampling, enabling auditors to manage a potentially large number of items leveraging advances in data analytics. This study applies FPT to substantive testing in an audit using purchase transaction data. We then evaluate the effectiveness and efficiency of FPT by comparing the outcome of FPT with that of traditional sampling approaches. Our findings show that the FPT approach is more effective and efficient in identifying problematic transactions. Finally, we discuss the costs and benefits of adopting FPT and address the key considerations when applying FPT in an audit environment. Data Availability: Data are available from the public sources referenced in the text. JEL Classifications: M41; M42; C55; C88. [ABSTRACT FROM AUTHOR]
Copyright of Accounting Horizons is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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  Label: Title
  Group: Ti
  Data: Examining the Effectiveness and Efficiency of Full Population Testing versus Traditional Sampling.
– Name: Author
  Label: Authors
  Group: Au
  Data: <searchLink fieldCode="AR" term="%22Huang%2C+Feiqi%22">Huang, Feiqi</searchLink><br /><searchLink fieldCode="AR" term="%22Cho%2C+Soohyun%22">Cho, Soohyun</searchLink><br /><searchLink fieldCode="AR" term="%22Lee%2C+Kyungha%22">Lee, Kyungha</searchLink><br /><searchLink fieldCode="AR" term="%22No%2C+Won+Gyun%22">No, Won Gyun</searchLink>
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  Data: Accounting Horizons; Dec2025, Vol. 39 Issue 4, p123-141, 19p
– Name: Subject
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  Group: Su
  Data: <searchLink fieldCode="DE" term="%22AUDITING%22">AUDITING</searchLink><br /><searchLink fieldCode="DE" term="%22DATA+analytics%22">DATA analytics</searchLink><br /><searchLink fieldCode="DE" term="%22COST+benefit+analysis%22">COST benefit analysis</searchLink><br /><searchLink fieldCode="DE" term="%22TRANSACTION+records%22">TRANSACTION records</searchLink><br /><searchLink fieldCode="DE" term="%22STATISTICAL+sampling%22">STATISTICAL sampling</searchLink><br /><searchLink fieldCode="DE" term="%22DATA+analysis%22">DATA analysis</searchLink><br /><searchLink fieldCode="DE" term="%22ECONOMIC+efficiency%22">ECONOMIC efficiency</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: SYNOPSIS: Full population testing (FPT) has been proposed as an alternative to traditional sampling, enabling auditors to manage a potentially large number of items leveraging advances in data analytics. This study applies FPT to substantive testing in an audit using purchase transaction data. We then evaluate the effectiveness and efficiency of FPT by comparing the outcome of FPT with that of traditional sampling approaches. Our findings show that the FPT approach is more effective and efficient in identifying problematic transactions. Finally, we discuss the costs and benefits of adopting FPT and address the key considerations when applying FPT in an audit environment. Data Availability: Data are available from the public sources referenced in the text. JEL Classifications: M41; M42; C55; C88. [ABSTRACT FROM AUTHOR]
– Name: Abstract
  Label:
  Group: Ab
  Data: <i>Copyright of Accounting Horizons is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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RecordInfo BibRecord:
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      – Type: doi
        Value: 10.2308/HORIZONS-2022-177
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      – Code: eng
        Text: English
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        PageCount: 19
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      – SubjectFull: AUDITING
        Type: general
      – SubjectFull: DATA analytics
        Type: general
      – SubjectFull: COST benefit analysis
        Type: general
      – SubjectFull: TRANSACTION records
        Type: general
      – SubjectFull: STATISTICAL sampling
        Type: general
      – SubjectFull: DATA analysis
        Type: general
      – SubjectFull: ECONOMIC efficiency
        Type: general
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      – TitleFull: Examining the Effectiveness and Efficiency of Full Population Testing versus Traditional Sampling.
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            – D: 01
              M: 12
              Text: Dec2025
              Type: published
              Y: 2025
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