23-05-2013
23-05-2013

New IPPF Practice Advisory Released – 2320-3: Audit Sampling

The IIA’s Practice Advisory (PA) 2320-3: Audit Sampling includes 21 points of relevance related to best practices for this critical undertaking for internal auditors. As the PA explains, in forming an audit opinion or conclusion, auditors frequently do not examine all the information available, since it may be impractical and valid conclusions can be reached using audit sampling.

However, ensuring that the sample of the population is reflective of the whole requires practitioners to subscribe to best-practice approaches that consider a range of factors. The PA provides guidance to the internal auditor regarding the design and selection of an audit sample and the evaluation of sample results. Some of the areas highlighted in the PA include:
  • Statistical vs. non-statistical sampling.
  • Common audit sampling techniques.
  • Sample size and structure considerations.
  • Tolerable and expected errors.
  • Sample projections

Download the Practice Advisory (PA) 2320-3: Audit Sampling

Terug naar het nieuwsoverzicht

IIA Nederland

088-0037100
iia@iia.nl
Burgemeester Stramanweg 102A
1101 AA Amsterdam
Postbus 22657
1100 DD Amsterdam
Contact opnemen

Audit Magazine

Audit Magazine

Lidmaatschap

IIA is dé toonaangevende beroepsorganisatie voor internal auditors. Een lidmaatschap laat u delen in de collectieve kennis van alle vakgenoten in de wereld.
Meer informatie