cahpter 2 audit sampling

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Auditing

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GROUP MEMBER’S

UNDERSTAND THE NATURE OF AUDIT SAMPLING

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When the population size constitute a small number of

large value items like payments for professional

services by other experts

When the population size constitute a small number of

large value items like payments for professional

services by other experts

In certain circumstancessuch as when both inherent and control risk are very high

Creation :

VRSS GROUP MEMBER’S