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Concept
Audit Sampling
Audit sampling
involves selecting a
subset of data
from a population to draw conclusions about the
entire dataset
, ensuring
efficiency and effectiveness
in
audit procedures
. It balances the need for thoroughness with the
constraints of time
and resources, using statistical and non-
statistical methods
to assess the
risk of material misstatement
.
Relevant Degrees
Probability and Statistics 100%
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