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CHAPTER 9 Audit Sampling - files.sba.wayne.edu

CHAPTER 9 Audit Sampling - files.sba.wayne.edu

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Chapter 09 - Audit Sampling 9-1 ... 9–5 "Systematic selection" in auditing means drawing every nth item from the population of items to be sampled. For example, the auditors might draw every tenth check from a file of paid checks. ... 9–11 Combining several types of attributes in a definition of a deviation is acceptable, provided that the

  Chapter, Sampling, Systematic

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