He chaired the task forces for AICPA Guides Assessing Audit Risk and Audit Sampling. Auditing guidance included in an AICPA Audit Guide is recognized as an in-terpretive publication as defined in AU-C section, Overall Objectives of the Independent Auditor and It introduces statistical and nonstatistical sampling approaches, and features case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real-world situations Univ