[Verse 1] When the ledger sprawls beyond our reach Every transaction we cannot teach Sample wisely from the population CAS 530 guides examination Statistical methods bring precision Non-statistical needs decision Risk and materiality drive the choice Let audit judgment be your voice [Chorus] Sample size, sample risk, sample method clear STAR framework keeps the errors near Tolerable rate and expected rate Population size we calculate Sample STAR, sample STAR Know your limits from afar Sample STAR, sample STAR Audit sampling's guiding star [Verse 2] Tests of controls need deviation rates How often processes deviate Attribute sampling counts the flaws Upper deviation limit draws Substantive tests seek dollar errors Monetary unit sampling narrows Each dollar gets an equal chance Systematic selection's dance [Chorus] Sample size, sample risk, sample method clear STAR framework keeps the errors near Tolerable rate and expected rate Population size we calculate Sample STAR, sample STAR Know your limits from afar Sample STAR, sample STAR Audit sampling's guiding star [Bridge] Non-statistical judgment calls When populations are too small Haphazard versus random picks Block sampling for specific tricks Stratify when variance grows wide Professional skepticism as your guide [Verse 3] Project the errors to the whole Calculate the sampling goal Compare results to tolerable If exceeded, not acceptable Additional procedures required When sample limits have expired Document your sampling plan Justify what you began [Outro] From selection to projection Sampling serves as detection CAS 530 shows the way Through audit sampling's complex maze
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