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What are the four methods of selecting a sample of items to test from a population in accordance with ISA 530?

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Question ajoutée par Frank Mwansa , ACCOUNTING LECTURER , FREELANCER
Date de publication: 2016/04/11
Shahbaz Hayder
par Shahbaz Hayder , Group Head of Finance , Sharif Group of Companies

ISA recognizes that there are many methods of selecting a sample, but it considers five principal methods of audit sampling as follows:

 

1)  Random selection

2)  Systematic selection

3)  Monetary unit sampling

4)  Haphazard selection, and

5)  Block selection.

Shazia Anees
par Shazia Anees , Assistant Manager Finance , Arham Trading Company

1)  Random selection

2)  Systematic selection

3)  Monetary unit sampling

4)  Haphazard selection, and

5)  Block selection.

 

As suggested by Mr. Shahbaz

Zehab Osman
par Zehab Osman , Accountant , Aldar Consultancy Co.

  • Random selection

 

  • Systematic selection

 

  • Monetary unit sampling
  • Block selection.

SULTAN-E- ROOM
par SULTAN-E- ROOM , Head Accountant , DALLA DRIVING ACADEMY

random table number or CAATs,  systematic selection, Block selection and haphazard selection.

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