Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective

Abstract

Statistical sampling has long been interpreted as a technical means for enhancing the efficiency and effectiveness of independent audits. This article subjects this interpretation to closer scrutiny from the perspective of institutional theory and the sociology of the professions. The article examines the role of statistical sampling as a social phenomenon complicit in modifying and controlling the accounting profession's abstract system of knowledge. In so doing, the discussion provides a more thorough understanding of the roles of sampling in the auditing profession, and it extends the institutional theory perspective by examining the role of group interest in the institutionalization process.