International Standard on Auditing (ISA) 530, Audit Sampling, should e read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in …

It deals with the auditor’s use of statistical and non-statistical sampling when designing and selecting the audit sample, performing tests of controls and tests of details, and evaluating the …

2015年6月14日 · ISA 530 requires auditor to; consider the purpose of the audit procedure and the characteristics of the population from which the sample will be drawn; determine a sample size …

ISA 530 – Requirements 1. Sample Design, Size and Selection of Items for Testing. When designing an audit sample, the auditor shall CONSIDER the purpose of the audit procedure …

关于审计抽样，国际 审计准则 是ISA 530，我国的审计准则是 独立审计 具体准则第4号——审计抽样，这两者几乎一样。 各事务所在这方面的规定，也大体如此。 不过，在实践当中，不管国 …

2018年1月1日 · ISA (UK) 530 (Updated May 2022) Publication date: 20 May 2022 Effective from: 15 December 2019 Type: Standard: Format: PDF, 859.0 KB

International Standard on Auditing (ISA) 530, “Audit Sampling and Other Selective Testing Procedures” should be read in the context of the “Preface to the International Standards on …

International Standard on Auditing (Ireland) 530 applies when the auditor has decided to use audit sampling in performing audit procedures. Effective Date. ISA (Ireland) 530 is effective for the …

International Standard on Auditing (ISA) 530, Audit Sampling, should be read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in …

The conventions used by the IAASB in redrafting extant ISA 530, “Audit Sampling and Other Means of Testing,” and the authority and obligation attaching to those conventions, are …