Aicpa audit sampling guide tables: free download. On-line document store on 5y1.org

[DOC File]Attribute Sampling Plans Article:
https://info.5y1.org/aicpa-audit-sampling-guide-tables_1_119de5.html
AU Section 350-Audit Sampling: Attribute Sampling. Attribute sampling is a statistical approach used with tests of controls. It requires the use of a probabilistic sample selection method (random or systematic sampling). Attribute sampling allows the auditor to estimate the proportion of population items containing a specified characteristic.
aicpa guidance on sampling

[DOC File]OMB CIRCULAR A-133
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Auditors shall consider the compliance requirements and related audit objectives in Part 3 and Part 4 or 5 (for programs included in this Supplement) in every audit of non-Federal entities conducted under OMB Circular A-133, with the exception of program-specific audits performed in accordance with a Federal agency’s program-specific audit guide.
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[DOCX File]Background - AICPA
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The Sampling Audit Guide provides tables and guidance for auditors desiring to design audit samples for different tolerable exception rates. Testing Small Populations Some significant controls or instances, or both, of compliance do not occur frequently.
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[DOCX File]OMB CIRCULAR A-133
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That is, use of the Supplement is mandatory. Accordingly, adherence to the Supplement satisfies the requirements of 2 CFR part 200, subpart F. For program-specific audits performed in accordance with a Federal agency’s program-specific audit guide, the auditor must follow such program-specific audit guide.
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Statement of John P - Democrats
the AICPA Audit Guide used for single audits, Government Auditing Standards and Circular A-133 Audits. The recommended revisions are to add to or revise parts of these issuances to improve guidance so as to reduce the occurrence of certain specific deficiencies. The key recommendations of the second prong are to establish:
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[DOCX File]Specifications for Audits of Authorities, Boards, and ...
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The General Assembly has created numerous authorities, boards, and commissions through either general or special laws. The Auditor of Public Accounts has responsibility in accordance with §30-140 of the Code of Virginia, to establish audit specifications for governmental authorities, boards and commissions, with unelected governing bodies.
aicpa audit sampling guide

[DOC File]Data Diagnostics Using Second-Order Tests of Benford's Law
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SAS No. 111 on Audit Sampling (AICPA 2006) states that the auditor may design a sample to test both the operating effectiveness of an identified control and whether the recorded monetary amount of transactions is correct. ... The law is named after Frank Benford, who noticed that the first few pages of his tables of common logarithms were more ...
aicpa audit sampling

Aicpa audit sampling guide tables