Is Sampling Still a Valid Testing Approach?

Effective auditing relies upon efficiently gathering the evidence required to provide reasonable assurance over financial information. As businesses have become ever more transactional, auditors have become increasingly reliant on sampling as their primary source of evidence. Techniques such as Substantive Analytical Review have come under increasing scrutiny as they are challenging to perform in sufficient granularity. Testing to Read more about Is Sampling Still a Valid Testing Approach?[…]