People often use attribute sampling method to estimate the proportion of elements that contain a trait or attribute is interested in the overall.
Items selected:
After determining the size of the sample selected, auditors to determine the choice of representative element for the overall high.
In addition, if any abnormal operations or with large amounts should also be considered, although not in the form
Duration:
The routine tests carried out in mid-year (if the audit contract term) or end of the year.
The mid-year test is usually done to allow for an audit at the end of the financial year, to outline Each year the audit.
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