Apr 3, 2019
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Audit Sampling: Definition | Types | Purpose | 5 Methods
http://www.wikiaccounting.com/audit-sampling/
Here is a live link to downloadable software used to calculate the statistical sampling for test of controls last updated April of 2011. This is an Excel-based software program that aids an auditor in achieving greater efficiency when performing standard sampling. Performing such calculations by hand maybe too time consuming. Today's day and age we have the luxury of having computers to do it for us, so finding inexpensive software to perform our audit work is a must.
This is a great picture using sampling in a substantive test. A population of $800,000 is used with a sample of 32 to achieve a sampling interval. The data in this statistical sample is cumulative totals, target totals, and balances. Just one of the many ways statistical sampling can be used in auditing.