Describe what is meant by a sampling unit. Explain why the sampling unit for verifying the existence

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Describe what is meant by a “sampling unit.” Explain why the sampling unit for verifying the existence of recorded sales differs from the sampling unit for testing for the possibility of omitted sales.
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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133098235

12th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Ingrid B. Splettstoesser

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