Auditing and Attestation

Obtaining Evidence – Sampling Techniques A15-185x

Sampling risk is

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Obtaining Evidence – Sampling Techniques A15-184x

The two (2) types of statistical sampling

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Obtaining Evidence – Sampling Techniques A15-183x

The two (2) general approaches to audit sampling

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Obtaining Evidence – Specific Procedures A17-182x

Auditor’s responsibility for fair value estimates based on management’s valuation model

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