International Standard on Auditing 530¶
International Auditing and Assurance Standards Board. (2009). International Standard on Auditing 530: Audit Sampling.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Mechanisms¶
- Audit-Trail Sampling
- Its strength is cheap, defensible coverage of a population far too large to examine whole: it exposes fabricated, missing, or unsupported claims, and a properly random sample lets a small check speak, with stated confidence, for the entire set.
This sourceDefines audit sampling as applying procedures to less than the full population using representative selection so the auditor can draw conclusions about the population.
- Its strength is cheap, defensible coverage of a population far too large to examine whole: it exposes fabricated, missing, or unsupported claims, and a properly random sample lets a small check speak, with stated confidence, for the entire set.
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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