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INTERNATIONAL STANDARD ON AUDITING 530 AUDIT …

INTERNATIONAL STANDARD ON AUDITING 530 AUDIT

www.ifac.org

AUDIT SAMPLING AND OTHER MEANS OF TESTING 467 ISA 530 AUDITING Introduction 1. The purpose of this International Standard on Auditing (ISA) is to establish standards and provide guidance on the use of audit sampling and other means of selecting items for testing when designing audit procedures to gather audit evidence. 2.

  Audit, Sampling, Audit sampling, 530 audit

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