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What is Audit Sampling Techniques and Risks about?

This document discusses different means for selecting items for testing to obtain audit evidence, including selecting all items (100% examination), selecting specific items, and audit sampling. Audit sampling involves applying audit procedures to less than 100% of items in a population such that all items have a chance of selection. It allows auditors to draw conclusions about the entire population. The document defines key terms related to audit sampling and discusses when sampling is applicable and inappl

Author

Clyde Ramos

Language

EN