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Stop overthinking sampling and start getting results that survive reviews.
Bulletproof selection that survives reviews
The go-to method when reviewers question your sample selection. Completely defensible, zero bias, and statistically sound. Use this when you need unassailable documentation and have time for proper random selection. Our tools handle the math automatically and create clean audit trails.
Faster selection with consistent coverage
Speed up your selection while maintaining excellent population coverage. Pick every nth item after a random start. Faster than pure random sampling and easier to execute under deadline pressure. Our platform calculates intervals automatically and handles the random starting point.
Focus testing where risk actually lives
Stop wasting time on low-risk items. Split your population by risk level, value, or transaction type, then sample each group appropriately. This approach lets you load up testing on high-risk areas while minimizing procedures on routine transactions. Smart auditors use this to maximize efficiency.
Dollar-weighted testing for account balances
Every dollar gets equal attention, but high-value items get selected more often. Perfect for substantive testing when you expect few errors but want to catch material misstatements. Automatically focuses on larger transactions without ignoring smaller ones. Our MUS tools calculate intervals and handle complex account structures.
Stop testing everything and start testing smart
Here's the truth about audit sampling. You're not trying to test everything. You're trying to get enough evidence to support your opinion and satisfy regulators.
Good sampling gets you off the engagement faster. Bad sampling gets you follow-up questions, expanded testing, and late nights documenting why your approach makes sense.
This isn't about cutting corners. It's about focusing your testing where it actually matters. Test smart, document less, and move on to the next engagement.
Stop guessing what regulators want from your sampling.
Statistical sampling that shuts down inspection questions
AS 2315 requires you to quantify sampling risk and document your approach. This means statistical methods, not professional judgment calls. You need to calculate acceptance and rejection risks, especially for substantive testing. The standard pushes statistical sampling because it's defensible under regulatory scrutiny.
Professional judgment with statistical backbone.
AU-C 530 gives you more flexibility than PCAOB but still requires defensible sampling. You can use non-statistical methods if you document your rationale properly. AU-C 450 covers how to evaluate and project your sampling results, including qualitative factors that pure statistics miss.
Risk-based sampling that adds value.
Global standards emphasize sampling as part of risk-based engagement planning. Less focus on statistical precision, more focus on covering the right risks and communicating results effectively. Documentation requirements are lighter, but you still need to justify your approach.