Username:
Password:
Forgot Password?

ASA 530 Audit Sampling and Other Means of Testing

Print this Article Print this Article
Email this Article

Main Features 
This Auditing Standard provides mandatory requirements and explanatory guidance on the use of audit sampling and other means of selecting items for testing when designing audit procedures to gather sufficient appropriate audit evidence. 
 
Operative Date 
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. 
 
 
This excerpt is taken from ASA 530, which is available for download on the AUASB website