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When Auditors Perform Procedures Using Statistical Sampling and Obtain Sufficient

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When auditors perform procedures using statistical sampling and obtain sufficient evidence,a conclusion about the population characteristics will not be wrong.


Definitions:

Standard Error

The standard deviation of the sampling distribution of a statistic, most commonly of the mean, used to estimate the accuracy of sample mean as an approximation of the population mean.

Sample Size

The number of observations or data points used in a statistical sample from a larger population.

Population Standard Deviation

A statistical measure that quantifies the amount of variance or dispersion in a set of data points across an entire population.

Standard Error

A measure of the variability or dispersion of a sample statistic (like the sample mean) from the population mean, indicating its accuracy when estimating a population parameter.

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