15 - 1 ©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder Audit Sampling for Tests of Controls and Substantive Tests of Transactions.
©2012 Pearson Education, Auditing 14/e, Arens/Elder/Beasley 5 - 5 Audit Sampling for Tests of Controls and Substantive Tests of Transactions Chapter 15.
Audit Sampling Concepts. Importance of Sampling Auditor does not look at everything – How does this affect the opinion? Auditor CANNOT look at everything.
