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Sampling in Tests of Controls 01 68
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account balance accounts receivable AICPA allowance for sampling amount of misstatement appropriate sample assessing control risk attributes sampling audit objective audit procedures audit risk audited amounts auditor should consider balance or class calculated chapter class of transactions classical variables sampling estimate Evaluating the Sample evidential matter examined 100 percent example exceeds the tolerable expected misstatement expected population deviation financial statement assertion financial statements incorrect acceptance incorrect rejection inherent and control level of control logical units materially misstated ment nonstatistical sampling percent risk performing physical representation planned assessed level population deviation rate PPS sampling prescribed control Professional Standards risk of assessing risk of incorrect risk too low sample results sample sizes sampling approach sampling interval sampling procedures sampling risk sampling units selecting a sample Selecting the Sample statistical sampling substantive procedures substantive tests tests of controls tests of details tolerable misstatement tolerable rate total projected misstatement voucher