Considered the industry-standard resource, AICPA Audit Guide: Audit Sampling summarizes applicable requirements and practices and delivers "how-to" advice to help auditors apply non-statistical and statistical sampling. Updated as of May 1, 2017, this guide is an indispensable resource packed with information on sampling requirements and methods.
This guide features case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real world situations. Specifically, we include in an appendix a detailed case study of the application of classical variables sampling with the use of software. The appendices also include sampling tables and similar tools, as well as other sampling considerations, such as clarification surrounding sample sizes.
This guide provides the following:
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If you don’t already have the AICPA Audit Sampling Guide, you’ll soon learn why it’s considered the industry-standard resource. You’ll get "how-to" advice to help you apply non-statistical and statistical sampling, as well as a summary of applicable requirements and practices.
Updated as of May 1, 2017, this guide features case studies illustrating how different sampling methods—such classical variables sampling and monetary unit sampling—are used in real-world situations.
There’s also an appendix containing a detailed case study on classical variables sampling using software.