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There Are 14 Steps to Audit Sampling for Tests of Details

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Essay

There are 14 steps to audit sampling for tests of details of balances, divided into three sections: plan the sample, select the sample and perform the audit procedures, and evaluate the results. Discuss 5 of the 9 steps included in the "plan the sample" section for nonstatistical sampling.


Definitions:

Machine-Hours

The total amount of time machines are operated to produce goods.

Manufacturing Departments

Divisions within a manufacturing organization, each specializing in different stages of the production process, from raw materials processing to finished products.

Machining

A manufacturing process of shaping metal or other materials by using tools such as lathes, mills, drills, or grinders.

Finishing

The final process in manufacturing, where products receive their last touches, such as polishing, painting, or packaging, to prepare them for sale or distribution.

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