DAY 8 OF 100 AUDIT LESSONS · Fieldwork
Sampling Is Not Guessing
A sample should have a clear population, selection method and purpose.
Why this matters
Know what your sample is intended to prove.
Take it into your next audit
Do not treat this lesson as theory. Connect it to the process objective, the risk, the control and the evidence available. Ask what the lesson changes about the way you plan, test, discuss or report your work.
Auditribe takeaway: Know what your sample is intended to prove.
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