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14 Cards in this Set

  • Front
  • Back
1
State the objectives of the audit test
2
Decide whether audit sampling applies
3
Define misstatement conditions
4
Define the population
5
Define the sampling unit
6
Specify the tolerable misstatement
7
Specify acceptable risk of incorrect acceptance
8
Estimate misstatements in the population
9
Determine the initial sample size
10
Select the sample
11
Perform the audit procedures
12
Generalize from the sample to the population
13
Analyze the misstatements
14
Decide the acceptability of the population