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Statistical Sampling in Audit - Comptroller and Auditor ...

Statistical Sampling in Audit - Comptroller and Auditor ...

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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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