Audit sampling; Statement on auditing standards, 039

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

Audit sampling is the application of an audit procedure to less than 100 percent of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of the balance or class. This Statement provides guidance for planning, performing, and evaluating audit samples.

Publication Date

1981

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Auditing -- Statistical methods -- Standards -- United States; Sampling (Statistics)

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Audit sampling; Statement on auditing standards, 039" (1981). Statements on Auditing Standards. 38.
https://egrove.olemiss.edu/aicpa_sas/38