Statistical and non-statistical audit sampling skill with sample size determination and evaluation
The Audit Sampling Calculator skill provides comprehensive audit sampling capabilities for both statistical and non-statistical approaches. It supports sample size determination, selection, and evaluation across various audit contexts.
Input: Population, materiality, risk assessment, expected error
Process: Calculate sample size, select items, project results
Output: Sample selection, projected misstatement, audit conclusion
Input: Control population, tolerable rate, expected rate
Process: Determine sample, execute testing, evaluate results
Output: Upper deviation rate, control reliance conclusion