31386 paragraphs found
Sampling unit means the individual items constituting a population. (Ref: Para . A2 ) …
Statistical sampling means an approach to sampling that has the following characteristics: A sampling approach that does not have characteristics (i) and (ii) is considered non-statistical sampling. Random selection of the sample items; and The use of …
Stratification means the process of dividing a population into sub-populations, each of which is a group of sampling units which have similar characteristics (often monetary …
Tolerable misstatement means a monetary amount set by the auditor in respect of which the auditor seeks to obtain an appropriate level of assurance that the monetary amount set by the auditor is not exceeded by the actual misstatement in the population. …
Tolerable rate of deviation means a rate of deviation from prescribed internal control procedures set by the auditor in respect of which the auditor seeks to obtain an appropriate level of assurance that the rate of deviation set by the auditor is not …