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Audit Sampling for Tests of Controls and Substantive Tests of Transactions

Audit Sampling for Tests of Controls and Substantive Tests of Transactions. Chapter 15. Learning Objective 1. Explain the concept of representative sampling. Representative Samples. A representative sample is one in which the characteristics in the sample of

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Audit Sampling

Audit Sampling. Whenever we test less than 100% that is sampling Most important concept: Representative sample. Does the sample you selected represent a typical error rate in the entire population?

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Chapter 15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions

Chapter 15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions. Presentation Outline. Representative Sample Statistical vs. Nonstatistical Sampling Terms Used in Sample Planning Terms Related to Evaluating Results Steps in Sampling. I. Representative Sample.

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Audit Sampling for Tests of Controls and Substantive Tests of Transactions

Audit Sampling

Chapter 15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions