STATISTICAL SAMPLING. Presented By Arindam Nath (AAO) ISW & IT Audit O/o the Pr. Accountant General (Audit), Assam. WHAT IS SAMPLING?. Defn. (SAS No. 39)
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Arindam Nath (AAO)
ISW & IT Audit
O/o the Pr. Accountant General (Audit), Assam
Estimating the Qualitative Characteristics of a Population
Estimating the Quantitative Characteristics of a Population
There are different ways in which a statistical sample can be selected.
(a) Determining the sample size
(b)Selecting the sample and performing substantive audit tests on the sample
(c) Projecting the results