WORKING PAPER

A8 · Audit sampling strategy

Engagement binder
Not startedRevision 1

Audit procedures

5 procedures · 0% completed

Record actual work and the basis for N/A.
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

Preparation & review

Multi-level sign-off: preparer, then reviewer, then partner. Sign-offs apply to the saved revision; changes require renewed review.

Sign-off history

No sign-offs recorded for this working paper yet.