Auditing -- Standards -- United States;Auditing -- Statistical methods -- Standards -- United States;Sampling (Statistics)
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.1 This Statement provides...
This Statement provides guidance in identifying and reporting conditions that relate to an entity's internal control structure observed during an audit of financial statements. It is contemplated that the communication would generally be to the...