Skip to content


Audit sampling (Series)


(1) Coverage of audit sampling and its definition: when audit sampling is valuable; audit sampling and audit evidence; sampling risk in statistical and non-statistical sampling.
(2) Study of attribute sampling and audit sampling: sample size determination; sample selection; issues relating to tests of controls; performing audit procedures and evaluating sampling results and documentation.
(3) Overview of determining the extent of further audit procedures: substantive audit sampling techniques and tolerable misstatement; audit implications of substantive test results; communications with management and governance; various techniques for substantive detail test sampling.
(4) Discussion of classical statistical sampling: applying CVS sampling; the theory of classical statistical sampling; the audit application of this theory; the process of CVS statistical sampling; implementation sample processes.

Category: Tag:

This website uses cookies. By continuing to use this site, you accept our use of cookies.