Sampling is used throughout the auditing process to provide a basis for reaching conclusions about a population but has proven a problem in many peer reviews. Statistical and nonstatistical sampling methods are both used in public practice and comply with auditing standards. Internal audit also uses both approaches in performing their functions. Evaluate how to determine appropriate sample sizes, select sample items and evaluate sample results per auditing standards and the Audit Sampling audit guide.
August 28, 2019
Georgia Society of CPAs
Accounting & Auditing (A&A): 2.00
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