Subscribe for NewsLetters
Email: *
 
First Name: *
 
Last Name:
 
Organization:
 
Position:
 
Country:
Enter Captcha:*
captcha
Search_btn
Wk Audit Net 468x60 Ad 1
Workiva Auditors Playbook 468x60 1
Guide to Advanced Sampling (Aug 2013)

Name

Guide to Advanced Sampling (Aug 2013)

Description

A study guide to advanced statistical auditing techniques.

PLAN THE SAMPLE

Decide whether or not to sample. (Applies to all circumstances.)

Define the audit objective.

  1. The audit objective usually comes directly from the audit program or is a variation that has been modified by the auditor to fit the specific circumstances. If there is no standard audit program, the auditor must define an audit objective appropriate for the unique audit.
  2. Consider all knowledge available to date. All available information about the company and its transactions should be considered in planning the audit and any required sampling. This information may come from prior audits, historical files, profiles, questionnaires, risk assessment, survey results, input from other disciplines, etc. This information will help in refining the audit objective and the audit tests required to achieve that objective.
  3. Once the audit objective is defined, audit testing can be designed to achieve that objective. The appropriate audit testing will vary depending on the audit objective.

Subscribers have access to the complete document.

Standard (Non-IT) Audit Program

You need to login to add your comment

1 Comments

Posted by guest
Oct 15, 2019 03:49AM

Link broken.

Download

This file is only available to premium subscribers or site license users. Please log in or sign up for a subscription to get this file.

Subscription Level

Premium

Type

Procedures

Language

English