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Overview, History, and Overall Objectives of Auditing Read chapter Read first chapter

2018 | OriginalPaper | Chapter

11. Audit Sampling

Author : Felix I. Lessambo

Published in: Auditing, Assurance Services, and Forensics

Publisher: Springer International Publishing

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Abstract

Sample items should be selected in such a way that the sample can be expected to be representative of the population. Therefore, all items in the population should have an opportunity to be selected. Random-based selection of items represents one means of obtaining such samples. Ideally, the auditor should use a selection method that has the potential for selecting items from the entire period under audit.

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previous chapter Audit Risks: Identification and Procedures
next chapter Auditing Accounting Estimates, Including Fair Value Accounting Estimates
Appendix
Available only for authorised users
Footnotes
1
LEE Teck-Heang, Azham Md. Ali (2008): The Evolution of Auditing: An Analysis of the Historical Development, Journal of Modern Auditing and Accounting, Volume 4, No. 12, p. 4.
 
2
AU Section 350.
 
Metadata
Title
Audit Sampling
Author
Felix I. Lessambo
Copyright Year
2018
Book
Auditing, Assurance Services, and Forensics

Print ISBN: 978-3-319-90520-4

Electronic ISBN: 978-3-319-90521-1

Copyright Year: 2018

DOI
https://doi.org/10.1007/978-3-319-90521-1_11