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Discuss the importance of selecting a sample that may be

Question: AP Discussion 6

Watch this video, Introduction to Audit Sampling (cc) (9:02), which summarizes audit sampling.

Discuss the importance of selecting a sample that may be considered representative of the entire population. Consider these questions:

What is the first step in the process of selecting a sample?

Are there occasions where the sample selected does not represent the entire population?

Then, post on how auditors evaluate risk in relation to sample size. Do risks change depending on the size of the sample? What happens when auditors find misstatements that are above the expected deviation rate?

Video: Introduction to Audit Sampling

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Accounting Basics: Discuss the importance of selecting a sample that may be

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