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10.6 Performing the audit procedures, 10.2 Various means of gathering…
10.6 Performing the audit procedures
Evaluating sample results
Figure: Projecting misstatements from sample to population
10.2 Various means of gathering audit audience
Statistical sampling
Non-statistical sampling
Current practice in Australia and business risk assessment
Figure: Sampling phases
Basic requirements of all audit samples
10.1 Definition and features
Sampling risk
Characteristic of interest
Non-sampling risk
10.3 Planning and designing the sample
Specifying the audit objective and defining the population
Defining the sampling audit
Stratification
10.5 Selecting the sample
Steps in systematic selection
Unacceptable sample selection methods
Biases from haphazard sampling
Sampling
Sampling theory
Sampling techniques
10.4 Determining sample size
Factors the influence sample size for tests of controls
Factors the influence sample size for substantive testing