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AA
Syllabus D. Audit evidence

Syllabus D3. Audit Sampling And Other Means Of Testing 5 / 12

a) Define audit sampling and explain the need for sampling.

b) Identify and discuss the differences between statistical and non-statistical sampling.

c) Discuss and provide relevant examples of the application of the basic principles of statistical sampling and other selective testing procedures. 

d) Discuss the results of statistical sampling, including consideration of whether additional testing is required.
Audit Sampling And Other Means Of Testing