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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.
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Auditing -- Standards -- United States; Auditing -- Statistical methods -- Standards -- United States; Sampling (Statistics)
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Audit sampling" (1981). Statements on Auditing Standards. 38.