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What is Audit Sampling Techniques Explained about?

This document provides an overview of key concepts related to audit sampling: 1) It defines audit sampling and explains its applicability to tests of controls and substantive tests. It also distinguishes between sampling and non-sampling risks. 2) It describes the basic steps in planning an audit sample, including determining objectives, defining errors, identifying populations and sampling units, and specifying tolerable error rates. 3) It distinguishes between statistical and non-statistical samplin

Author

Roite Betero

Language

EN