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  • 5 6301067621412374013

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    Manogna P
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    5_6301067621412374013

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    9 views2 pages

    5 6301067621412374013

    Uploaded by

    Manogna P

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    Jd wy w } i w Idd ddd @ J o / dd bud bbEULE LL aia) Wot wl sb STANDARDS ON AUDITING "SA 530" — Audit Sampling" Meaning ~ i within a population such that all sampling units have a chance of selection. It provides auditor to draw reasonable conclusion. (Sampling Risk / Risk factors in sampling techniques The risk that the auditor's conclusion based on a sample may be different from the conclusion if the entire population vere subjected tothe same aut procedure. i eas vo ype oferoneou conelsions _ Neushing| Ve" 1s. | (ii) Method of Sampling [Pysociples Tetbeds of Caleaing, Gorges > Statistical + Random ©. Simple random © Stratified + Systematic >” Nor-siatistical/ object oriented /judemental Qrrier (ii) Tolerable Misstatement >[ Slotary amit bya (iv) Tolerable rate of deviation > (Rica vition rom itera cont procedures TERE Hel ae of devitionsy (v) Evaluating results of audit sampling > aluate results of sample Wheifer we of simpling —> Provide reasonable basis > for col > 1rprovde reasonable basis, autor may- + Ress if investi dented miatemnent to ake ees adjestents 1 not exes atl isstatement | disions al BYCA ATUL AGARWAL ‘AIR 4 CA FINAL 5 Page 32 ~, 5 DRL, Qherrion Roe Qa—Reart © sar An Principle mettads eP selection of Samps: DRandom Longling? Ths rethed te agied Awrough tonlem umber Nendern Sorngling eh Bereroh a 65. oMborn no. Arbles ® Systermote SAedion { TAn AWE method he no. & Rom@tegy units In the - Raguleten 45 AIMIAS Ly, Ahe Gomndle size Ao BNE a Sompling, Vnlervel. @ Monctor Unie Lorena

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