Audit Sampling -- AICPA Audit Guide [Subscription]

This revised guide provides guidance to help auditors apply audit sampling in accordance with SAS No. 39. The revisions incorporate SASs issued since the guide was originally published, and it also includes increased coverage of nonstatistical audit sampling. This guide may be used both as a reference source for those who are knowledgeable about audit sampling and as initial background for those who are new to this area.

Audit Sampling offers guidance and information on:

• Definitions and illustrations on procedural differences whether audit sampling is or is not involved.
• Audit sampling process and the various approaches to audit sampling
• Use of nonstatistical and statistical audit sampling for tests of controls and substantive tests
• Probability-proportional-to-size sampling
• Classical variables sampling techniques using computer programs

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