[MUS] "Recorded Amount ÷ Sample Size" th
- 미국회계사 공부/Evidence (AUD)
- 2019. 12. 24. 18:02
예시
The vouchers have a recorded amount of $300,000, and 1,000 items are to be sampled, so every 300th dollar will be chosen.
Given a random start of $50, the vouchers containing the 50th, 350th, 650th, and 950th dollars will be selected.
The cumulative amount of the first eight vouchers is $1,030.
Accordingly, voucher 8 should be the fourth voucher audited because it contains the 950th dollar.
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