Factors Affecting the Audit Sample Size

Abstract

Auditors aim to perform audits in a limited time, at low cost, and efficiently, and to achieve these goals, they use a combination of various audit procedures. One of these procedures is audit sampling, which can directly affect the results of the audit, depending on how effectively and reasonably the sampling is carried out. Therefore, how reasonably the auditors determine the sample size and how appropriately the sampling method is chosen affects the quality of the audit. In this research, we aim to identify the factors that influence sample size and how those factors can affect sample size.