|Audit Sampling: An Overview and Application to Tests of Controls|
Upon completion of this chapter you will
- Learn the definition of audit sampling and why
auditors use sampling to gather evidence.
- Understand basic sampling terminology.
- Learn the types of audit procedures that do and do
not involve sampling.
- Learn the types of audit sampling.
- Learn the sampling requirements in auditing
- Learn how to apply attribute sampling to tests of
- Work through an example of attribute sampling.
- Learn how to apply nonstatistical sampling to tests