- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
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Audit sampling is the application of an audit procedure to less than 100
percent of the items within an account balance or class of transactions for the
purpose of evaluating some characteristic of the balance or class. This section
provides guidance for planning, performing, and evaluating audit samples.
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