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Sampling
 
#1
17/11/2011 03:42
what are the methods used in audit sampling and how sampling bias can be removed?
 
 
 
#2
17/11/2011 05:36
There are certain important sampling techniques that can be adopted by an auditor. These include:  
Haphazard sampling
Stratified sampling
Systematic sampling
Block sampling
Judgment
This sampling technique allows the auditor to use his judgment in making selection of samples. The basic issues influencing the selection of sample are:
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  • value of the items
  • relative risk involved
  • representativeness of the sample
 
 
 
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