Introduction

The people this book aims to help This book is for people responsible for managing or undertaking audits. Both internal and external audits can benefit from statistical sampling and both have been borne in mind throughout. A reasonable level of audit experience is assumed, though little or no experience or knowledge of statistics or statistical sampling methods is expected. The book may well be useful to directors, members of audit committees and others who, while they might not be directly involved in auditing, are concerned about various strategic aspects such as the cost of the audit, the amount of audit testing and the overall coverage of important systems.