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Audit Sampling: An Overview and Application to Tests of Controls


Upon completion of this chapter you will

  1. Learn the definition of audit sampling and why auditors use sampling to gather evidence.
  2. Understand basic sampling terminology.
  3. Learn the types of audit procedures that do and do not involve sampling.
  4. Learn the types of audit sampling.
  5. Learn the sampling requirements in auditing standards.
  6. Learn how to apply attribute sampling to tests of controls.
  7. Work through an example of attribute sampling.
  8. Learn how to apply nonstatistical sampling to tests of controls.










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