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AUDIT SAMPLING (What and when to used? (Used in auditing field if the…
AUDIT SAMPLING
What and when to used?
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Application of an audit procedure to less than 100 percent of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of the balance or class.
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Statistical sampling
Applies the laws of probability theory to assist auditor in designing a sampling plan and subsequently evaluating results of sample
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