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AUDIT SAMPLING (Systematic sampling (The systematic sampling is also…
AUDIT SAMPLING
Systematic sampling
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This sampling technique involves the auditor to take the number of sampling units in the population and segregate this into the sample size
example, where the sampling interval is 25, the auditor will determine an initial point for sampling and subsequently sample every 25th sales invoice.
Haphazard sampling
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Important for the auditor to always ascertain that haphazard sampling is not ‘doctored’ in a way that by design avoids sampling items which, for instance, are difficult to locate. All items in the population should get a chance of being selected.
Stratified sampling
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payroll sample the auditor might divide the sample in full-time males, full-time females, part-time males, and part-time females thus working out the percentage of sections in the population.
Block sampling
Block sampling is a sampling technique wherein the auditor applies measures to such items which occur in the same block of sequence or time.
block sampling technique should be used with caution as valid references cannot possibly be made beyond the examined period or block.
DEFINITION
defined as the process of applying auditing procedures to under 100% of different items in an organization’s account balance in a way that every single unit might have an equal probability of being selected.
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