Reference no: EM133063695

Control tests are often designed to provide a low or moderate level of control risk regarding the effective functioning of controls. In other words, the control test provides a level of risk reduction or a high or moderate level of confidence that the control is functioning effectively. Attribute sampling is used to test control. This technique uses the smallest sample size that is able to provide a certain opportunity to detect a deviation (deviation rate) that exceeds the tolerable rate of deviation. If you are an auditor at a public accounting firm (KAP), then you are asked to explain several things, namely as follows:

a. How do you limit the number of populations and samples and explain what sampling methods are commonly used by Auditors?

b. How do you choose a representative sample and what steps should be taken to select a sample?

c. How would you evaluate the results of the samples you have used in the audit process to support an effective control function? Keywords :

1. How to limit the number of samples should be clear

2. How to select a representative sample should be clear

3. How to evaluate the sample should be clear

4. The time of collection of assignments must be right