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Advantages of auditing a sample of the accounts

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Advantages of auditing a sample of the accounts

Published by Brilliant Ravens

Transparency and Co. Certified Public Accountants, have been
appointed to audit accounts of Health National Hospital. Due to the large
number of accounts, the consultants have decided to audit a random sample of
the accounts.

Required:
(i) State the advantages of auditing a sample of the accounts. (3
marks)
(ii) Describe briefly the sampling technique you would recommend. (5
marks)
(iii) What are the advantages and disadvantages of the sampling technique
recommended in (ii) above? (4 marks)

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