List the steps involved in selecting and evaluating a non-statistical or a statistical sample for tests of controls.
Identify the professional judgments that must be made associated with each step.
1. Determine the test objectives.
2. Determine procedures to meet objectives.
3. Make a decision about the audit sampling technique.
4. Define the population and sampling unit.
5. Determine the sample size.
6. Select a representative sample.
7. Apply audit procedures.
8. Evaluate the sample results.
9. Document conclusions.
1. The test objective should be reasonable, something that can be achieved with in a reasonable amount of time with reasonable resources.
2. The ...
This is a discussion on evaluating non-statistical or statistical samples for tests of controls and the judgments associated with the steps of the evaluation.