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ASA 530 - Audit Sampling - October 2009
Evaluating Results of Audit SamplingEvaluating Results of Audit Sampling
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Evaluating Results of Audit Sampling
- The auditor shall evaluate:
- The results of the sample; and (Ref: Para. A21-A22)
- Whether the use of audit sampling has provided a reasonable basis for conclusions about the population that has been tested. (Ref: Para. A23)
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