Transcription of Audit Manual Chapter 13 - mtc.gov
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Audit Manual Chapter 13 - mtc.gov
Audit Manual Chapter 13 Statistical Sampling Sales and Use Tax Department California State Board of Equalization This is an advisory publication providing direction to staff administering the Sales and Use Tax Law and Regulations. Although this material is revised periodically, the most current material may be contained in other resources including Operations Memoranda and Policy Memoranda. Please contact any board office if there are concerns regarding any section of this publication. STATISTICAL SAMPLING November 2001 Table of Contents Statistical Sampling INTRODUCTION .. General .. Testing with Statistical Samples .. Advantages of the Statistical Sample .. Sampling Plans .. SETTING UP THE TEST .. General .. Define the Objective of the Test .. Define and Limit the Population .. Define the Characteristic Being Measured .. Special Considerations .. DETERMINING SAMPLE SIZE .. General .. Sample Size Formula.
Audit Manual Chapter 13 Statistical Sampling Sales and Use Tax Department California State Board of Equalization This is an advisory publication providing direction to staff administering the Sales and Use Tax Law and Regulations.
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