CHAPTER 9 Audit Sampling
9–23 The mean-per-unit sampling method's estimated total audited value of the population is $20 × 10,000 accounts, or $200,000. 9–24 The use of ratio or difference estimation techniques requires that (1) each population item has a book value, (2) an audited value may be ascertained for each sample item, and (3) differences
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