Tools

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Sample smarter, not harder

Stop overthinking sampling and start getting results that survive reviews.

Simple Random

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.

For when you need bulletproof documentation for homogeneous populations

Systematic

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.

For when you have large, ordered populations and need speed without sacrificing coverage

Stratified

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.

For when your population has obvious risk differences that you want to target

Monetary Unit

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.

For when testing account balances for overstatements and expecting clean populations

Why sample at all?

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.

Which standards apply to you?

Stop guessing what regulators want from your sampling.

PCAOB

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.

When you're auditing public companies and need sampling that survives PCAOB inspections.

AICPA

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.

When you're auditing private companies and need efficiency without sacrificing quality.

IIA

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.

When you're doing internal audit work and need to balance assurance with advisory objectives.