Transcription of NON-STATISTICAL SAMPLING GUIDELINES - mtc.gov
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NON-STATISTICAL SAMPLING GUIDELINES - mtc.gov
STATE OF LOUISIANA Department of Revenue NON-STATISTICAL SAMPLING GUIDELINES Effective: 7/9/2009 Page 1 of 33 NON-STATISTICAL SAMPLING GUIDELINES TABLE OF CONTENTS Introduction 1 What is SAMPLING ? 1 Why Sample? 1 Louisiana SAMPLING Law 2 Generally Recognized SAMPLING Techniques 2 Pre-Planning / Pre- audit 3 Define audit Objective 3 Determine Feasibility of a Sample audit 3 Sample Planning and Process 4 Establish Controls Data Integrity Tests 4 Define the Population 5 Identify the SAMPLING Unit 6 Determine
NON-STATISTICAL SAMPLING GUIDELINES In 1983 the AICPA published the Audit and Accounting Guide, Audit Sampling that provides a more detailed discussion of the technical and mechanical aspects of sampling.
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