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Documents Chapter 15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions.

Slide 1 Chapter 15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions Slide 2 Presentation Outline I.Representative Sample II.Statistical vs. Nonstatistical…

Documents APIPA 20091 STATISTICAL SAMPLING FOR AUDITORS Jeanne H. Yamamura CPA, MIM, PHD.

Slide 1 APIPA 20091 STATISTICAL SAMPLING FOR AUDITORS Jeanne H. Yamamura CPA, MIM, PHD Slide 2 APIPA 20092 OBJECTIVES  Review of sampling concepts  Types of sampling…

Documents APIPA 20101 INTRODUCTION TO NONSTATISTICAL SAMPLING FOR AUDITORS Jeanne H. Yamamura CPA, MIM, PhD.

Slide 1 APIPA 20101 INTRODUCTION TO NONSTATISTICAL SAMPLING FOR AUDITORS Jeanne H. Yamamura CPA, MIM, PhD Slide 2 APIPA 20102 SITUATION You are auditing the Dept. of Admissions…

Documents Slide 9- 1 Audit Sampling. Slide 9- 2 Audit Sampling Defined SAS No. 39 defines audit sampling as...

Slide 1 Slide 9- 1 Audit Sampling Slide 2 Slide 9- 2 Audit Sampling Defined SAS No. 39 defines audit sampling as the application of an audit procedure to less than 100 percent…