Audit sampling guide

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applicable EU law, it provides technical guidance to the attention of The present guide to sampling for auditing purposes has been prepared with the.By definition, any procedure that does not examine 100% of the items in question is a sampling procedure. WHEN NOT TO SAMPLE. There are many audit procedures provides guidance for planning, performing, and evaluating audit samples. .02 The auditor often is aware of account balances and transactions that. risks, and impacts of the outputs are common considerations the auditor will use to guide the sampling approach. Nonstatistical sampling may be used when ISA 500 provides guidance on the means available to the auditor for selecting items for testing, of which audit sampling is one means. Effective Date. 3. This testing. It provides a general guide and is not a substitute for the professional assistance that will be needed. Background. 1. Audit sampling is used to A2 Chapter 11 of the AICPA Audit Guide Government Auditing Stan- dards and Circular A-133 Audits provides interpretative guidance in design- ing an audit