The Weight of the Evidence · Chapter 15

Part Four · Doing the Work

A Part, and the Whole

Sampling, and the other ways of choosing what to test. Why a representative sample and a risk-based selection answer different questions, and what each of them entitles you to say about the files you never opened.

Classic traps from this chapter

  1. Sampling means less than 100 per cent. Examining every item is not a sample.
  2. The population is the population of audit relevance, defined by the audit question, not by everything the entity did.
  3. A risk-based selection cannot be projected to the population. It was designed to be unrepresentative.
  4. Qualitative sampling is deliberate and systematic, not convenient. It requires careful assessment and sufficient knowledge of the subject matter.

Chapter 15 in full

The traps above are how this chapter ends. The chapter itself works the material through first — the reasoning, the sources with their article and paragraph numbers, check-yourself questions with the reasons under them, and flashcards for retrieval practice.

The Weight of the Evidence is the PassEPSO study book for the field-related test of EPSO/AD/428/26: 536 pages in 27 chapters, PDF and EPUB.

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