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 Accordance with International Standards on Auditing .

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 results from the sample.

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 sufficient to reduce sampling risk to an acceptably low level;

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 and the characteristics of the population. The auditor shall DETERMINE a sample size sufficient to reduce sampling risk to an acceptably low level.

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，不管国内所还是国际所，不管哪一家 四大，不管在哪个国家，做的正确的非常少。 我这话说的可能有一点儿绝对，但我的有限的经验告诉我，绝大部分审计师的数理统计知识太差，根本理解不了审计抽样的原理。 0．什么是抽样. 国际审计准则里说，选取 总体 里的某些东西做审计测试时，有三种选 …

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 Quality Control, Auditing, Assurance and Related Services,” which sets out the application and authority of ISAs.

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 audits of financial statements for periods commencing on or after 17 June 2016, for which opinions are issued on or after 1 February 2017. Current Standard

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 Accordance with

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 established in the amended “Preface to the International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services” 1 (Preface ...