Sampling

Audit sampling is applying audit procedures to less than 100% of items to draw conclusions about the population.

Sampling helps auditors obtain evidence efficiently, but it involves sampling risk; appropriate sample design and selection are important.

- Used in audit planning to understand risks and design procedures.
- Used during testing (controls/substantive) and documentation of audit evidence and conclusions.

- Example: The auditor references **Sampling** when designing procedures and documenting conclusions in the audit file.

- Why it matters: Supports high-quality, defensible audit conclusions and helps detect material misstatements and control weaknesses.