ACT 4497 Lecture ch13

ACT 4497 Lecture ch13 - Modern Auditing: Modern Auditing:...

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Unformatted text preview: Modern Auditing: Modern Auditing: Assurance Services and the Integrity of Assurance Services and the Integrity of Financial Reporting, 8 Financial Reporting, 8 th th Edition Edition William C. Boynton William C. Boynton California Polytechnic State University California Polytechnic State University at San Luis Obispo at San Luis Obispo Raymond N. Johnson Raymond N. Johnson Portland State University Portland State University Chapter 13 Audit Sampling Chapter Overview Chapter Overview Basic Audit Sampling Concepts Basic Audit Sampling Concepts Why Sample? Use less than 100% of items Apply to evaluate entire population Uncertainty and Audit Sampling Audit Risk Control Risk and Test of Details Risk Audit Population Audit Population Tests of Controls Class of transactions Substantive Tests Account balances Risk Risk Establish an audit sampling plan...
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This note was uploaded on 02/07/2011 for the course ACT 4497 taught by Professor Lewis during the Spring '11 term at Troy.

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ACT 4497 Lecture ch13 - Modern Auditing: Modern Auditing:...

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