I. Introduction and Background
II. Requirements of Audit Sampling Plans
III. Sampling Overview
a. Types of Sampling
i. Statistical
ii. Non-statistical
b. Key differences in statistical vs. non-statistical sampling
c. Planning an Analysis
d. What is a Representative Sample?
IV. Planning Phase
a. When to Use Sampling
b. General Tips
V. Key Sampling Terminology
a. When to Use Each Type of Sampling Plan
VI. Types of Statistical Sampling Plans
a. Attributes Sampling (Test of Controls)
b. Sequential
i. Overview
ii. Comprehensive Example
c. Discovery (Go or No Go)
d. Statistical Attribute Sampling Plan
e. Non-Statistical Attribute Sampling Plan
f. Probability Proportion to Size (Substantive)
g. Classical Variables Sampling (Substantive)
VII. Benford’s Law
a. Definition
b. Applications
c. Example
VIII. Using Software for Sampling