About this document
Basic Concepts of Audit Sampling by MisshtaC is a document available to read on EtoBox.
This document provides an overview of basic audit sampling concepts. It defines audit sampling as applying audit procedures to less than 100% of items in an account balance or class of transactions. The key purposes of audit sampling are when examining all items is not feasible due to volume or cost. The document distinguishes between sampling risk and non-sampling risk, and statistical versus non-statistical sampling methods. It describes common non-statistical sampling techniques like block, haphazard, an
- Author
- MisshtaC
- Language
- EN