Engagement path for sampling & evidence work
A clear sequence from first population export to files ready for the working-paper binder.
This page mirrors how Audit Sampling Program Design and related evidence work actually move — useful if you are comparing us with an ad-hoc spreadsheet approach inside your firm.
Scoping call
We confirm the account, assertions, materiality already set by your team, and whether fieldwork dates are fixed. You share a population export and any prior-year sampling memo.
Population read
We check for credit balances, duplicates, and natural strata. If the ledger shape argues against MUS or for a 100% layer, we document that before calculating size.
Draft memorandum
You receive the sampling memo, selection worksheet, and exception evaluation steps. Evidence review sessions, if booked, are scheduled against the same assertions.
Partner or manager pass
One revision cycle after your internal review. Final files are formatted for inclusion in working papers; we do not replace your firm’s templates unless asked.
What we need from you
- Population export with unique keys and book values
- Performance materiality and expected misstatement assumptions
- Known fraud risk factors or prior-year exceptions
- Preferred delivery language (English for this site’s engagements)