Guidance on sampling methods for audit authorities
The document provides guidelines for auditing authorities on sampling methods for the programming periods 2007–2013 and 2014–2020. It explains various statistical and non-statistical sampling methods, including simple random sampling, stratified sampling, and monetary unit sampling, as well as the conditions for their application. The document also addresses audit risk models and audit procedures, offering detailed formulas and examples for calculating sample size and the accuracy of error projections.
Document information
- Category
- Guidelines
- Organization:
- European Commission
- Thematic areas
- Miscellaneous
- Programming period
- 2014-2020
- Region:
- EU
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