Audit Sampling Untuk Pengujian Pengendalian dan Pengujian Substantif Atas Transakasi

Abstract

Auditors strive to obtain a representative sample when selecting a sample
from a population because the items selected from the population are
similar to those selected from the population. A representative sample, also
called a representative sample, is a sample whose characteristics are nearly
identical to those of the population, so that the items taken from the
population are similar to those taken from the population. However, in
practice, auditors never know whether the sample is representative. This
type of research is qualitative descriptive research that focuses on available
sources of information about the strength of data analysis. These sources
come from various books and publications that discuss existing theories
clearly and comprehensively to create text in the form of articles. In
practice, auditors cannot know whether a sample is representative or not,
even after all testing has been completed. However, auditors can increase
the likelihood of a sample being representative by carrying out audit
sampling steps correctly. The steps in audit sampling are planning the
sample, selecting the sample, conducting the test, and evaluating the
results. Two things that can cause sample results to be unrepresentative are
nonsampling errors and sampling errors. The purpose of auditing in
selecting a sample from a population is to obtain a representative sample.
A representative sample is a sample that has the same characteristics as the
population. This means that the population items included in the sample
are the same as the items not included in the sample.