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Executive Summary:

ISSAI 1530 – Audit Sampling


This Practice Note provides supplementary guidance on ISA 530 – Audit Sampling. ISA 530 applies when the auditor has decided to use audit sampling in performing audit procedures.

ISSAI Category:

Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit

Target Group:

Public sector external auditors


ISA 530 deals with the auditor’s use of statistical and non-statistical sampling when designing and selecting the audit sample, performing tests of controls and tests of details and evaluating the results from the sample.

The Appendices to the Standard provide further information related to

  • Stratification and value-weighted selection (Appendix 1)
  • Factors influencing sample size for tests of controls (Appendix 2) and tests of details (Appendix 3)
  • Principal sample selection methods (Appendix 4).
Scope - Content:

The Practice Note provides additional guidance for public sector auditors related to

  • Sample design, size and selection of items for testing
  • Nature and cause of deviations and misstatements
  • Projecting misstatements
  • Evaluating results of audit sampling
Author - Committee:

INTOSAI Professional Standards Committee – Financial Audit Subcommittee


Approved at XXth Congress of INTOSAI, Johannesburg 2010


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ISA 530 is applicable to auditors of public sector entities in their role as auditors of financial statements.

ISA 530 complements ISA 500 (Audit Evidence), which deals with the auditor's responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor's opinion.

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