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Audit Sampling for TOC and Substantive Tet of Transactions (Application of…
Audit Sampling for TOC and Substantive Tet of Transactions
Representative Samples
Sampling for Exception Rates
Sample Selection Method
Probabilistic Sample Selection Method
Systematic Sample Selection
Probability Proportional to SIze and Stratified Sample Selection
Simple Random Sample Seletion
NonProbabilistic Sample Selection Method
Haphazard Sample Selection
Block Sample Selection
Application of Non Statistical Audit Sampling
Select the Sample and Perform the Audit Procedures
Select The Sample
Perform the Audit Procedures
Generalize from the Sample to the Population
Evaluate The Results
Decide the Acceptability of The Population
Expand the Sample Size
Revise Assessed Control Risk
Revise TER or ARO
Communicate with Audit Comittee or Management
Doumentation and Evidence Planning
Analyze Exceptions
Plan The Sample
Define the Sampling Unit
Specify the Tolerable Exception Rate (TER)
Define the Population
Specify Acceptable Risk of Overreliance (ARO)
Define Atrtributes and Exceptions Conditions
Estimate the Population Exception Rate (EPER)
Decide Whether Audit Sampling Applies
Determie the Initial Sample Size
State the Objectives of The Audit Test
Statistical VS NonStatistical Sampling and Probabilistic VS NonProbabilistic Sample Selection
Probabilistic VS NonProbabilistic Sample Selection
Applying Statistical VS NonStatistical Sampling in Practice and Sample Selection Method
Statistical VS NonStatistical Sampling
Application of Attributes Sampling
Statistical Audit Sampling
Difference Between Attributes Sampling and Nonstatistical Sampling
Sampling Distribution