Methods Of

Does not eliminate

professional judgment from Selecting A
the sampling process. Representative
 Through statistical sampling
 Sample
Random Sampling
 Systematic Selection
techniques, the auditors may  Monetary Sampling
specify in advance the STATISTICAL  Haphazard Selection & Block
sampling risk that they want Selection
in their sample results and  Block Selection
then compute a sample size  Stratification
that controls sampling risk at
the desired level. Audit SUBSTANTIVE

Sampling
NON-STATISTICAL are designed to detect
misstatements, due to
both errors and fraud,
that may exist in the
Auditors estimate sampling financial statements.
risk by using professional
judgment rather than
statistical techniques.
Actual
o Determine the
Steps
objective of the
substantive procedure.
o Define the population and sampling
unit.
o Choose an audit sampling technique.
o Determine the sample size.
o Select the sample.
o Test the sample items.
o Evaluate the sample results.
MEMBERS:
1. Abdul Azis, Rahmah M. 1. Macapado ,Norhanisa R.
2. Abdulmalik, Tasnimah D. 2. Macarangal, Almerah P.
3. Abubakar, Norhanna C. 3. Mustapha,. Asnia M.
4. Aca-ac, Rogie Ann 4. Rataban, Meralyn S.
5. Ahmad, Faraniza H. 5. Sadick, Sohaya G.
6. Alauya, Amrin M. 6. Sibonga, Charliemagne
7. Comadug, Omelhaya D. 7. Solaiman, Sittie Hafsah
8. Cosain, Mursidha S. 8. Sultan, Norjannah B.
9. Diamaoden, Potri Basmiah M. 9. Tanggor, Mosakari A.
10.Diator, Alyssa A.