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Introduces statistical and nonstatistical sampling approaches, and features case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real-world situations.
Key Topics
This guide addresses how to use nonstatistical and statistical sampling approaches to evaluate characteristics of a balance or class of transactions and to obtain audit evidence.
This guide was updated to reflect rapid changes in the audit environment and to provide technical professional knowledge for auditors in audit sampling practice for improved efficiency and effectiveness of actual practice
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