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What is Audit Sampling Concepts Explained about?

This document defines audit sampling and discusses different types of sampling approaches used in auditing. It describes audit sampling as applying audit procedures to less than 100% of an account balance or class of transactions to assess characteristics. There are two components of audit risk addressed: control risk and testing risk. Non-statistical and statistical sampling both require consideration in planning, implementing, and evaluating results. Attribute sampling models include fixed sample size to

Author

jogedan duabelas

Language

EN