Aicpa Audit Sampling Guide

The AICPA Audit Sampling Guide captures concepts, considerations and techniques in designing and applying audit sampling for tests of details. It outlines the basic elements for designing risk-based sampling strategies for obtaining and evaluating audit evidence, drawing upon a wide range of basis for assessment. This guide helps auditors design sample sizes, select samples and customize the scope and objectives of the sample.

Table Of Content:

• Audit Sampling
• Audit Sampling: Audit Guide | Publications | AICPA
• AU-C Section 530 | Audit Sampling
• Compliance Testing Sample Size Table and Inputs
• AICPA Audit Guide: Audit Sampling | DART – Deloitte Accounting ...
• Technical Notes on the AICPA Audit Guide Audit Sampling, 2012 ...
• Audit Guide: Audit Sampling - AICPA, American Institute of Certified ...
• Search | AICPA
• Audit sampling, new edition as of April 1, 2001; Audit and ...
• Audit Guide | Wiley Online Books

What is the purpose of the AICPA Audit Sampling Guide?

The purpose of this guide is to provide an outline of concepts, considerations and techniques in designing and applying audit sampling for tests of details. It also provides guidance on how to design sample sizes, select samples and customize the scope and objectives of a sample.

Does this guide apply to all types of audits?

Yes, this guide applies to all types of audits including financial statement audits, operational audits, compliance audits etc.

How does this guide help auditors design their sample size?

This guide helps auditors determine an appropriate sample size based on their objectives as well as consider different methods such as statistical sampling or nonstatistical sampling when making decisions about their sample size.

Conclusion:
The AICPA Audit Sampling Guide is a helpful tool which enables auditors to design effective risk-based sampling strategies which can be used throughout the audit process. Through this guide, auditors are able to make informed decisions regarding their sample size selection procedures, ensuring that they obtain reliable audit evidence throughout their audit process.