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GENERAL PRINCILES OF AUDITING




            AUIDIT SAMPLING (ISA 530) (Continued…)





            • Refer to page 5/28 of Auditing Notes for a

                comprehensive list of definitions for the following


                terms;


                    • Audit Sampling Anomaly

                    • Population


                    • Sampling Risk

                    • Non-sampling risk


                    • Sampling unit

                    • Statistical sampling


                    • Stratification

                    • Tolerable rate of deviation


                    • Tolerable misstatement





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