Unformatted text preview: Needed. Documentation of sampling procedures
must include the test objective, the definition of an exception. a description of the
population tested and the sampling unit, the confidence level, the significance of the
attribute. the sample size, and the results of testing. 4/2011 Page 3 2000.04 REV-2 CHG-10 F. Technical Assistance Available.
available in the following documents: Technical guidance on audit sampling is SAS No. 39. Audit Sampling (AICPA)
SAS No 111. Amendment to SAS No, 39, Audit Sampling (AICPA, Professional
Standards, vol. 1, AU sec. 350), as amended
AICPA Audit Guide. Audit Sampling, New Edition as of April 1, 2001
AICPA Audit Guide. Government Auditing Standards
SAS No. 74. Compliance Auditing Considerations in Audits of Governmental
Entities and Recipients of Governmental Financial Assistance (AICPA,
Professional Standards, vol. 1, AU sec. 801) 4/2011 Page 4...
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- Fall '08