Audit Sampling¶
American Institute of Certified Public Accountants. (2021). Audit Sampling. AU-C Section 530.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Mechanisms¶
- Audit or Review Cycle
- First, an audit examines a sample, so a clean audit never means clean everything — undetected deviation between and outside the sample is a permanent residual, and treating "passed the audit" as "all is well" is a classic overreach.
This sourceDefines audit sampling as testing less than all items and recognizes sampling risk and possible undetected misstatements or deviations.
- First, an audit examines a sample, so a clean audit never means clean everything — undetected deviation between and outside the sample is a permanent residual, and treating "passed the audit" as "all is well" is a classic overreach.
Verification¶
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Does it back the claim? Not recorded. The single citation of this work carries no recorded support check.
Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.
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Registry ID ref:393839cf74e5 · see in the full table