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2. Computer-aided audit tools - Wikipedia

   en.wikipedia.org/wiki/Computer-aided_audit_tools

   Sample (Random): Specifies whether the product supports selecting a random sample of rows from the table/file (population). Sample (Monetary unit): Specifies whether the product supports selecting a monetary unit sample of rows from the table/field (population). This is also known as dollar-unit sampling (when values are in U.S. currency).

3. Audit technology - Wikipedia

   en.wikipedia.org/wiki/Audit_technology

   Audit technology is a general term used for computer-aided audit techniques (CAATs) used by accounting firms to enhance an engagement. These techniques improve the efficiency and effectiveness of audit findings by allowing auditors to analyze much larger sets of data, sometimes using entire populations of data, rather than taking a sample.

4. Sampling risk - Wikipedia

   en.wikipedia.org/wiki/Sampling_risk

   As a result, a "sample" of a client's accounts are examined. [1] Due to the negative effects produced by sampling risk, an auditor may have to perform additional procedures which in turn can impact the overall efficiency of the audit. [2] Sampling risk represents the possibility that an auditor's conclusion based on a sample is different from ...

5. MIL-STD-105 - Wikipedia

   en.wikipedia.org/wiki/MIL-STD-105

   MIL-STD-105 D Quick reference Table, TABLE I and TABLE IIA. MIL-STD-105 was a United States defense standard that provided procedures and tables for sampling by attributes based on Walter A. Shewhart, Harry Romig, and Harold F. Dodge sampling inspection theories and mathematical formulas.

6. Information technology audit - Wikipedia

   en.wikipedia.org/wiki/Information_technology_audit

   An IT audit is different from a financial statement audit.While a financial audit's purpose is to evaluate whether the financial statements present fairly, in all material respects, an entity's financial position, results of operations, and cash flows in conformity to standard accounting practices, the purposes of an IT audit is to evaluate the system's internal control design and effectiveness.

7. SAF-T - Wikipedia

   en.wikipedia.org/wiki/SAF-T

   SAF-T (Standard Audit File for Tax) is an international standard for electronic exchange of reliable accounting data from organizations to a national tax authority or external auditors. The standard is defined by the Organisation for Economic Co-operation and Development (OECD).