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Question:
Part A
(i) Describe audit sampling. Why do auditors sample instead of examining every transaction?
(ii) List the four factors that enter into the sample size decisions.
Part B
(i) Briefly explain four benefits to top management of carrying out performance/operational reviews
(ii) List and describe briefly the phases through which a performance/operational review progresses.
What is audit planning
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auditor is a watch dog not a blood hound
Current Audit File The current audit file may involve inter alia: a) A copy of the audited financial statements and other report prepared such as a conclusion of audit work
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