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Selecting sample items - PowerPoint PPT Presentation

Auditing & Assurance Services, 6e

Auditing & Assurance Services, 6e. Variables Sampling. Variables sampling is used to estimate the amount (or value) of a population Substantive procedures Estimate account balance or misstatement Compare estimated account balance or misstatement to recorded amount or tolerable misstatement

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Selecting sample items - PowerPoint PPT Presentation

Auditing &amp; Assurance Services, 6e

Auditing & Assurance Services, 6e