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Audit Sampling For Tests of Controls and Substantive Tests of Transactions
Audit Sampling For Tests of Controls and Substantive Tests of Transactions
of Controls and
Substantive Tests of
Transactions
Chapter 15
Judgment Guideline
Highly significant balances TER of 4%
Significant balances TER of 5%
Less significant balances TER of 6%
Large Excellent
Good
Not good
Moderate Excellent
Good
Not good
Small Excellent
Good
Not good
sample size