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Get an overview of attribute and monetary-unit sampling techniques used for internal and external audits.
Attribute and Monetary-Unit Sampling helps you develop your intuition around and general understanding of audit sampling concepts and provides a useful overview of statistical and non-statistical audit sampling techniques.
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Module 1A: Basic sampling concepts
Module 1B: The sampling process
Module 2: Attribute sampling
Module 3: Monetary-unit sampling
Appendix 1 — One-Sided Upper Precision Limits for Attribute Sampling: EPDR and TDRAppendix 2 — One-Sided Upper Precision Limits for Attribute Sampling: CUDRAppendix 3 — Attribute SpecificationsAppendix 4 — Observed Attribute Deviations and Evaluation of Results (Acceptance Sampling)Appendix 5 — Example: Documentation of Attribution Specifications and Acceptance SamplingAppendix 6 — Audit Engagement Review Checklist — Attribute SamplingAppendix 7 — Sequential Attribute Sampling, Alpha Risk 5%Appendix 8 — Audit Engagement Review Checklist — Monetary-Unit SamplingAppendix 9 — Monetary-Unit SamplingAppendix 10 — Example: Documentation of Monetary-Unit Sampling Glossary
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