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MANUAL AUDIT SAMPLING
“Compliance tests” are tests which determine whether controls are being complied with. The answer to a compliance test is yes or no. “Substantive tests” are tests which determine the amount of some class of items. Attribute sampling is most often used in compliance tests and variables sampling is most often used in substantive tests.
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UNIFORM SALES & USE TAX CERTIFICATE ... - mtc.gov
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UNIFORM SALES & USE TAX …
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Multistate Tax Commission Allocation and …
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Income & Franchise Tax Audit Manual - mtc.gov
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