Audit Sampling for Tests of Controls(英文版)(ppt 60页)

Audit Sampling for Tests of Controls(英文版)内容提要：
Definition: Audit sample ：
Application of audit procedures to less than 100% of the items in an account balance or class of transactions
Used to evaluate some characteristic of the balance or class of transactions.
Class of transactions - group with common characteristics like cash receipts.
Population Definitions：
Population - set of all items that make up an account balance or class of transactions.
Population unit - one item in the population is a unit.
Sample Definitions：
Sample - a selection from the population
Sampling unit - one item in a sample
Sampling refers to the extent of the tests or sufficiency of the evidence
The nature and timing relate to the competence of the evidence.

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