Transcription of Audit Sampling - AICPA
{{id}} {{{paragraph}}}
Example: dental hygienist
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.
sampling is especially useful in these cases..03 There are two general approaches to audit sampling: nonstatistical and statistical. Both approaches require that the auditor use professional judg-ment in planning, performing, and evaluating a sample and in relating the audit evidence produced by the sample to other audit evidence when forming
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: