It is impossible for the external auditor to audit and investigate each and every transaction of the business because of the number of transactions. Therefore, to provide a reasonable assurance, the auditor sets, a sampling size according to the standards of auditing and his professional knowledge to reduce the number of testing. This reduction in the number of testing does not affect the overall view of the audit because all the important and risky areas are covered in the sample size set by the auditor at the planning stage of the audit. The main advantage of sampling at the ...
Miscommunication Critical Thinkings Samples For Students
2 samples of this type
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