3 SA 530 Introduction Scope of this SA 1. This Standard on Auditing (S A) applies when the auditor has decided to use audit sampling in performing audit procedures. It deals with the auditor’s use of statistical and non-statistical sampling when designing and selecting the audit

2011年12月28日 · 1.14 As mentioned in SA 530 (Revised), an auditor may decide to use audit sampling in performing audit procedures. If it is so decided then SA 530 (Revised), Audit Sampling, applies. The SA 530 (Revised) deals with the auditor’s use of statistical and non statistical sampling when: • designing and selecting the audit sample,

International Standard on Auditing (ISA) 530, Audit Sampling, should e read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing .

Audit Sampling- SA 530 SA 530 applies when the auditor has decided to use audit sampling in performing audit procedures. Meaning of Important Terms 1) Audit sampling – The application of audit procedures to less than 100% of items within a …

This Standard on Auditing (SA) deals with the auditor’s use of analytical procedures as substantive procedures (“substantive analytical procedures”), and as procedures near the end of the audit that assist the auditor when forming an overall conclusion on the financial statements.

2023年11月25日 · This Standard on Auditing (SA) applies when the auditor has decided to use audit sampling in performing audit procedures. It deals with the auditor’s use of statistical and non-statistical sampling when designing and selecting the audit sample, performing tests of controls and tests of details, and evaluating the results from the sample.