part b

Question 1 - Audit Sampling a) There are 14 steps to audit sampling for test of details, divided into three sections: plan the sample, select the sample and perform the audit procedures, and evaluate the results. Discuss each of the THREE steps included in the "evaluate the results" (6 marks) section for non-statistical sampling. b) Consider the steps in sampling for tests of details and for tests of controls. Explain FOUR of the differences in applying sampling to these two types of tests. (4 marks) c) Identify FIVE of the factors that influence sample size for non-statistical tests of details of balances, and state whether each factor is directly or inversely related to (10 marks) sample size. Intentionally left blank