0 évaluation0% ont trouvé ce document utile (0 vote)
17 vues3 pages
An audit universe refers to the total population of data, documents, records, or transactions that are subject to audit. The audit universe needs to be clearly defined so the auditor understands the full scope of what should be examined. Sampling from the audit universe allows the auditor to review a portion of the data rather than the entire population.
An audit universe refers to the total population of data, documents, records, or transactions that are subject to audit. The audit universe needs to be clearly defined so the auditor understands the full scope of what should be examined. Sampling from the audit universe allows the auditor to review a portion of the data rather than the entire population.
An audit universe refers to the total population of data, documents, records, or transactions that are subject to audit. The audit universe needs to be clearly defined so the auditor understands the full scope of what should be examined. Sampling from the audit universe allows the auditor to review a portion of the data rather than the entire population.