Tag Archives: Sample-size

Size matters – especially when it comes to auditing.

A question I often get asked is “what sample-size do I need”? A reasonable question you might think, but the answer is rarely straightforward. This is because deciding which sample-size to use involves taking three competing requirements into consideration: (i) risk (ii) time and (iii) cost. For example, it stands to reason the more “riskier” […]

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