Sampling, whether statistical or judgmental, is an integral part of the audit process. Its use raises fundamental

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Sampling, whether statistical or judgmental, is an integral part of the audit process. Its use raises fundamental auditing issues which have become the subject of profes¬ sional literature and studies. A decision to use sampling involves a number of practical and conceptual considerations.

Required Describe these considerations

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Auditing And Other Assurance Services

ISBN: 9780130091246

9th Canadian Edition

Authors: Alvin Arens, James Loebbecke, W Lemon, Ingrid Splettstoesser

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