How to create a sample:
- On a sample creation page (H2 in example below) there is a multi-choice option:
- Choosing the first option opens the testing tool steps. The second option allows you to bypass the tool and attach your own methodology if you wish. The first option opens the following area:
- The Assertions question is a "respawner" -in other words may have multiple responses. Once the steps are complete your page may look like this:
- At point 1.2 appropriate tests are selected that address the assertions and any specific requirements, then at 1.3 a summary is displayed of the sampling parameters. Net Population removes any specific items already covered elsewhere say as entered ($50,000 in example above), Sampling Interval is the Confidence Level applied to the Performance Materiality. Sample Size is the Sampling Interval applied to the Net Population, using the population units specified above. The Random Starting Point is a number between zero and the sampling interval, to ensure that the sample cannot be unduly influenced by the auditor.
- Now when the testing table is accessed the sample details are shown at the head of the page:
- From the sample parameters the user may now create a cumulative total column on the raw data (in a spreadsheet), apply the random starting point to this then step through the cumulative total using the sampling interval. The number of "hits" will equal the sample size. The total population may then be filtered down to these items (using the spreadsheet filter tool) and the sample items may then be imported into the testing table.