How to Compute the sample size in a Population?
Автор: Farhat Lectures. The # 1 CPA & Accounting Courses
Загружено: 2026-01-21
Просмотров: 62
Computing the sample size in a population is a key step in audit sampling and directly affects audit efficiency and audit risk. Sample size is influenced by factors such as tolerable misstatement, expected misstatement, population size, confidence level, and the assessed risk of material misstatement. Auditors must properly determine sample size to obtain sufficient appropriate audit evidence while avoiding under- or over-auditing. This concept is frequently tested on CPA Exam MCQs involving statistical and nonstatistical sampling.
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