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CISA Exam-Testing Concept-Sampling
By Hemang Doshi
eBook
$1.00
By Hemang Doshi
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Point to remember for CISA exam:
(1)In any given scenario, statistical sampling is to be used when the probability of error must be objectively quantified (i.e no subjectivity is involved).
(2)In any given scenario, Attribute sampling is best suitable for compliance and variable sampling for substantive testing.
(3)In any given scenario, best sampling technique where fraud is being suspected is Discovery Sampling.
(4)A higher confidence coefficient will result in the use of a larger sample size...