Transcription of Audit Sampling - AICPA
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Audit Sampling - AICPA
Audit Sampling2067AU Section 350 Audit Sampling (Supersedes SAS No. 1, sections 320A and 320B.)Source: SAS No. 39; SAS No. 43; SAS No. 45; SAS No. section 9350 for interpretations of this for periods ended on or after June 25, 1983, unless Sampling is the application of an Audit procedure to less than 100percent of the items within an account balance or class of transactions for thepurpose of evaluating some characteristic of the balance or sectionprovides guidance for planning, performing, and evaluating Audit auditor often is aware of account balances and transactions thatmay be more likely to contain considers this knowledgein planning his procedures, including Audit Sampling . The auditor usually willhave no special knowledge about other account balances and transactions that,in his judgment, will need to be tested to fulfill his Audit objectives. Auditsampling is especially useful in these are two general approaches to Audit Sampling : nonstatisticaland statistical.
Audit Sampling 2069 specific objective. For example, confirming recorded receivables cannot be re-lied on to reveal unrecorded receivables. Nonsampling risk also arises because
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