Single format · FV03-C18

Sampling working paper

An analytical procedure is audit evidence only when you built the expectation before you looked at the number and you set the investigation threshold before you computed the difference; a sample is audit evidence only when the population is reconciled, the selection is unbiased and the error found is projected back over the population it came from.

Length
3 pages
Blanks to fill
71
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Sampling working paperSA 53071 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

[Name of the firm] · Chartered Accountants

AUDIT SAMPLING WORKING PAPER

Client: [Client name] · Period: [FY] · WP ref: [e.g. 5.2.3]
Account / class of transactions: [e.g. Trade payables — recorded invoices]
Assertion(s) tested: [existence / completeness / accuracy / cut-off / valuation]
Prepared by: [Prepared by (name and date)] · Reviewed by: [Reviewed by (name and date)]

1 · Population

17 more paragraphs and tables follow in the full format.

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