Revision and statistical sampling method

Abstract

This study aims to shed light on the use of the statistical sampling method in the audit process - in light of the large size of companies and the multiplicity of their operations - because of its role in shortening time and reducing costs without sacrificing accuracy and confidence in the final results. Recommendations, the most important of which are: The reviewer, when designing the audit sample, should take into account the objectives of the test and the characteristics of the community from which this statistical sample will be taken.