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Which are the qualities of a good audit sample?

Which are the qualities of a good audit sample?

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Wilfred
i. It should be representative of the population. The sample should be representative of the differing items in the whole population.
ii. The size of the sample should be appropriate given the various risk considerations i.e. where the expected error is high, a large sample is chosen.
iii. Unpredictable. The client should not be able to know in advance which items will be examined.
Wilfykil answered the question on April 11, 2019 at 14:08

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