Aicpa audit sampling guide

• [DOCX File]Background - AICPA

  https://info.5y1.org/aicpa-audit-sampling-guide_1_ab97f1.html

  The suggested minimum sample sizes are consistent with sample sizes provided in tables A.1 and A.2 of appendix A in the AICPA Audit Guide Audit Sampling. Although the sample sizes are consistent with statistically-based tables, the sample sizes provided in the Chapter can be used for either statistical or nonstatistical sampling.

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• [DOCX File]Specifications for Audits of Authorities, Boards, and ...

  https://info.5y1.org/aicpa-audit-sampling-guide_1_f8c034.html

  For sample size determination reference the AICPA sample design, size, and selection as defined in AU-C section 530 of the AICPA Professional Standards. In Appendix A of accountant’s examination report (referenced at the end of this section) provide the sampling considerations and determinations.

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• [DOC File]Final Examination Study Guide - University of Phoenix

  https://info.5y1.org/aicpa-audit-sampling-guide_1_cf6af7.html

  This study guide will prepare you for the Final Examination you will complete in Week Six. It contains practice questions, which are related to each week’s objectives. ... Explain the purpose of the AICPA Code of Professional Conduct. ... incorporate enhanced …

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• [DOC File]Attribute Sampling Plans Article: - AASCIF

  https://info.5y1.org/aicpa-audit-sampling-guide_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.

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• [DOC File]CHAPTER 10--AUDIT SAMPLING CONCEPTS

  https://info.5y1.org/aicpa-audit-sampling-guide_1_ffcb19.html

  AICPA's Audit Sampling Guide: Planned Assessed Level of Control Risk Tolerable Rate. Low 2-7%. Moderate 6-12%. Slightly Below Maximum 11-20%. Maximum omit test 2. Tests of Controls - Sampling Risks. Client's Control Structure Is: Adequate for Planned Assessed Level of Control Risk Inadequate for Planned Assessed Level of Control Risk Test of ...

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• [DOC File]Exhibit A - Agreed-Upon Procedures Guide for Small Entities

  https://info.5y1.org/aicpa-audit-sampling-guide_1_16fd29.html

  For selecting a sample, we recommend using the guidance within the AICPA’s . Audit and Accounting Guide: Government Auditing Standards and Single Audits, Chapter 11 - Audit Sampling Considerations of Uniform Guidance Compliance Audits. While the guidance is directed towards compliance auditing, it provides a useful guide for small populations:

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• [DOCX File]UNIFORM GUIDE FOR QUALITY CONTROL REVIEW (QCR) OF …

  https://info.5y1.org/aicpa-audit-sampling-guide_1_42279f.html

  This guide is generally organized by audit standards and elements of an A-133 audit, focusing on the portions of the A-133 audit that are of most interest to Federal officials. The initial step of any QCR is to perform a desk review of the audit report, using the desk review guide (CIGIE Guide for Desk Reviews of A133 Audit Reports).

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