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Wiley Practitioner's Guide to GAAS 2023, 2nd Edition
book

Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

by Joanne M. Flood
April 2023
Intermediate to advanced content levelIntermediate to advanced
1056 pages
34h 59m
English
Wiley
Content preview from Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

20AU-C 530 Audit Sampling

SCOPE

AU-C 530 offers guidance for using audit sampling when performing audit procedures. However, AU-C 530 is not just for statistical samplers. It applies equally to nonstatistical and statistical sampling. (AU-C 530.01) Either approach to audit sampling, when properly applied, can provide sufficient evidential matter. In addition, the Section establishes specific requirements essential for proper application.

DEFINITIONS OF TERMS

Source: AU-C 530.05. For definitions related to this standard, see Appendix A, “Definitions of Terms”: Audit sampling (sampling), Nonsampling risk, Population, ...

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Wiley Practitioner's Guide to GAAS 2022

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Publisher Resources

ISBN: 9781394152704Purchase Link