Скачать или смотреть ISA 530 Explained: Audit Sampling Techniques and Procedures

How do you check a million invoices for errors?

00:00 Introduction
00:56 All steps
01:15 The auditor's big problem (why we can't check all)
01:51 Decoding sampling language (the detective's toolkit)
02:02 Audit sampling
02:19 Population
02:31 Sampling risk
03:36 Crafting the sample (the plan of attack)
03:52 Sample design
04:13 Factor with effect on sample size
04:55 Principal selection methods
05:20 From a few to a whole (projecting the findings)
05:39 Sample testing
05:59 What happens if an auditor can't test a selected item?
06:31 Evaluating the evidence (reaching a verdict)
06:42 When the sample fails
07:28 If the sample is the evidence, how much do you trust the verdict?

Content for professionals of tomorrow by the professionals of today.
Areas:
Accounting and Corporate Financial Reporting
Auditing, Assurance and Related Services
Sustainability Reporting and Assurance
Technology, Data and Risk Advisory