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When defining the population and the sampling unit for tests of details of balances,

jtfortwengler

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When defining the population and the sampling unit for tests of details of balances,

When defining the population and the sampling unit for tests of details of balances,

▸ the population is defined as all of the transactions in the journal for the period.

▸ the sampling unit must be the same for all balance sheet accounts.

▸ if sampling for completeness, the sampling unit will be customers with zero balances.

▸ if sampling for completeness, the sampling unit will be the items making up the recorded population.

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Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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olskee

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jtfortwengler Author

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Correct

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I appreciate what you did here, answered it right Smiling Face with Open Mouth

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