Sampling: A Guide for Internal Auditors

To obtain sufficient, reliable, and relevant information with a limited data set, sampling is an efficient and effective tool. It can help you evaluate the customer's assertions, as well as reach audit conclusions and provide reasonable assurance to your organization.

This handbook will help you understand sampling. It also serves as a guide for auditors and students preparing for certification. Topics include:

An overview of sampling.
Statistical and nonstatistical sampling issues.
Sampling selection methods and risks.
The pros and cons of popular sampling plans.