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jtfortwengler jtfortwengler
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A year ago
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.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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olskeeolskee
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