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Statements on Auditing Standards
Auditing -- Standards -- United States; Auditing -- Statistical methods -- Standards -- United States; Sampling (Statistics)
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Audit Sampling; Statement On Auditing Standards, 039, American Institute Of Certified Public Accountants. Auditing Standards Board
Audit Sampling; Statement On Auditing Standards, 039, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
Audit sampling is the application of an audit procedure to less than 100 percent of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of the balance or class. This Statement provides guidance for planning, performing, and evaluating audit samples.