WORKING PAPER
A8 · Audit sampling strategy
Engagement binder
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AU-C 530Authoritative sources
Audit procedures
5 procedures · 0% completed
A8.01
Define objective, population, sampling unit and completeness source.
A8.02
Select statistical or nonstatistical approach; justify sample size and selection method.
A8.03
Set tolerable misstatement/deviation and expected error using A4 and assessed risk.
A8.04
Perform procedures on every selected item; document alternatives for missing items.
A8.05
Investigate deviations, project misstatements where applicable and evaluate sampling risk.
Conclusion
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