Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 277

You also will need to determine sample sizes for controls that are performed less frequently than every transaction or every day. Because the population sizes for these types of controls are so small, traditional sampling methodologies need to be adjusted. Exhibit 12.2 lists the sample sizes that have evolved in practice for tests of smaller populations.

Exhibit 12.2 Sample Sizes for Small Populations