Canonical Topic

Sampling

Sampling Definition Sampling is the selection of evidence, services, records, interviews, populations, or transactions for audit review. Purpose To provide a reasonable basis for audit conclusions when reviewing every in

Definition

Sampling is the selection of evidence, services, records, interviews, populations, or transactions for audit review.

Relationships

Sampling SUPPORTS Evidence Sufficiency

Sampling USES Evidence Register

Sampling PART_OF Audit Planning

Audit Report REPORTS Sampling

Evidence Expectations

Sampling rationale, sample population, selected items, exclusions, review results, and implications for findings.

Advisor Guidance

An AI advisor can suggest risk-based samples, identify missing populations, and detect overreliance on evidence from one service, owner, or period.

Related Standards

No related standards identified in front matter or content.