Transcription of MANUAL AUDIT SAMPLING - Multistate Tax …
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MANUAL AUDIT SAMPLING - Multistate Tax …
Page 1 of 15 MANUAL AUDIT SAMPLING SAMPLING is the application of an AUDIT procedure to less than 100% of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of all the items within the balance or class of transactions. Much of the information included in this MANUAL was taken from the Statement on Auditing Standards No. 39 on AUDIT SAMPLING which provides guidance on the use of SAMPLING in an AUDIT of financial statements. This information has been adapted to fit the circumstances most often encountered in tax auditing. HISTORY The Department has used SAMPLING in its AUDIT procedures for many years. That SAMPLING , for the most part, has been block SAMPLING . That is, taking a period of time and testing 100% of the records during that time. Until 1990, the Department's policy on SAMPLING was to take 100% samples from three test months per year selected for being the high, low and average months of the year.
Page 1 of 15 MANUAL AUDIT SAMPLING Sampling is the application of an audit procedure to less than 100% of the items within an account balance or
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