Sampling Techniques That Work

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2. Know the unit of analysis <strong>Sampling</strong> units-what are you sampling: item, dollar, event, individual, case, team, day, hour, complaint, etc.? What is the question you are asking and what unit will best answer it?
3. Know the population Estimate population if exact population is not available Risk and confidence=prior knowledge • Best practice is for the auditor to consider all special knowledge about the items constituting the class prior to designing the sample AICPA 2.31. Estimate completeness • 3 steps (external; internal-2 way)
Page 1 and 2: Sampling Techniques That Work for P
Page 3 and 4: Purpose of Sampling in Governmental
Page 5 and 6: Performance Materiality Performanc
Page 7 and 8: Adapting Sampling Theory for Auditi
Page 9: Sampling Techniques that work: 1. A
Page 13 and 14: Probability Sampling Types of Prob
Page 15 and 16: C:Discovery Sampling Discovery Sam
Page 17 and 18: E:Work Sampling Work Sampling •
Page 19 and 20: 5. “Design on a dime” Sample s
Page 21 and 22: Sampling Designs C. Stratified-uses
Page 23 and 24: Sampling Designs G. Combinations-ef
Page 25 and 26: 6. Determine the sample size: key s
Page 27 and 28: Non-Probability Samples A. Risk-bas
Page 29 and 30: 8. Learn from experience Ask peopl
Page 31 and 32: Finally… Case Study Troubleshoo

Sampling Techniques That Work

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