[The following paragraph was effective for periods ended on or after June 25, 1983. It was amended, effective for audits of fiscal years beginning on or after December 15, 2010. See PCAOB Release No. 2010-004.

Return to the current version.]


When planning a particular sample for a substantive test of details, the auditor should consider

  • The relationship of the sample to the relevant audit objective (see section 326, Evidential Matter).
  • Preliminary judgments about materiality levels.
  • The auditor's allowable risk of incorrect acceptance.
  • Characteristics of the population, that is, the items comprising the account balance or class of transactions of interest.