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All you need to know about audit sampling - HKIAAT

All you need to know about audit sampling - HKIAAT

www.hkiaat.org

All you need to know about audit sampling ... a sampling unit can be an invoice or even an accounting entry, which are physical items. Determine whether audit sampling is necessary In practice, auditors may perform their tests on all items, specific items, and audit samples. In general, auditors are unlikely to test all items in the case of ...

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