Audit sampling is defined as a situation where: a. The auditor tests a subset of the population

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Audit sampling is defined as a situation where:

a. The auditor tests a subset of the population to draw a conclusion about a subset of the population.

b. The auditor screens 100% of the population to identify a subset with particular risk traits.

c. The auditor tests a representative group that is less than 100% of the population for the purpose of drawing a conclusion about the entire population.

d. The auditor screens less than 100% of the population to identify a subset with particular risk traits.

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Auditing A Practical Approach with Data Analytics

ISBN: 978-1119401742

1st edition

Authors: Raymond N. Johnson, Laura Davis Wiley, Robyn Moroney, Fiona Campbell, Jane Hamilton

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