Auditing: A Risk Based-Approach to Conducting a Quality Audit
Auditing: A Risk Based-Approach to Conducting a Quality Audit
10th Edition
ISBN: 9781305080577
Author: Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher: South-Western College Pub
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Chapter 8, Problem 47RSCQ
To determine

Introduction: Sampling unit is basically the process to collect the samples or data in account balance. It can be invoice or confirmation or combo of these two.

Define the sampling unit in the context of misstatement in account balance.

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Explain why the analysis of differences is important in the confirmation of accounts receivable, even if the misstatements in the sample are not material.
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