Transcription of Statistical Sampling in Audit - Comptroller and Auditor ...
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Statistical Sampling in Audit - Comptroller and Auditor ...
Statistical Sampling in Audit 1. Introduction: Our knowledge our attitudes and our actions are based to a very large extent on observations of few samples. This is equally true in everyday life, in scientific research and also in Audit . A person s opinion of an institution that conducts thousands of transactions every day is often determined by the one or two encounters which he or she has had with the institution in the course of several years. In science and human affairs alike we lack the resources to study more than a fragment of the phenomena that might advance our knowledge.
auditor to perform a 100% examination of the entries and records of the entities audited. However, as the ... some units may be sampled using some statistical procedure for audit. Such sampling plan will improve the ... The sample items should have a known probability of selection- for example, by random selection.
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