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Testing, assessing, and evaluating audit evidence (making efficient and…
Testing, assessing, and evaluating audit evidence
Audit assessment and evauation techniques
Statistical audit sampling an introduction
IA judgemental sampling
Gathering appropiate audit evidence
audit sampling approaches
Attributes sampling procedures
Performing an attributes sampling test
desired confidence level
estimated popultaion error rate
maxiimum tolerable error rate
initial sample size
attributes sampling advantages and limitations
appropiate definitions of attributes may be difficult
attributes sample results may be subject to misinterpretation
attributes sampling computations are complex
impperfectt data requires corrections
attributes sampling audit example
developing a statistical sampling plan
other audit sampling techniques
replicated sapling
bayesian sampling
multistage sampling
making efficient and effective use of audit sampling
performing 100% audits
projecting results of sample
reporting only on items examined
combine audit steps
isolating errors
use preliminary sample
Monetary unit sampling
Selecting the MUS
Performing the MUS test