Audit Sampling Program Design
A written sampling plan for a named account population — size, method, stratification, and documentation ready for working papers.
Who this engagement is for
External audit teams and in-house controllers preparing substantive testing on receivables, inventory, or expense populations
What you receive
A sampling memorandum that states the objective, risk factors, method (MUS or classical), sample size rationale, selection instructions, and exception evaluation steps
Included
- Scoping call to confirm assertions and population boundaries
- Method recommendation with written rationale
- Sample size calculation and selection worksheet
- Exception evaluation guidance for the engagement file
- One revision cycle after your partner or manager review
Not included
- Performing the sample selections in your client system
- Issuing an audit opinion
- Legal opinions on Taiwan regulatory disputes
How the work proceeds
- Share the account population summary, prior-year approach, and materiality context
- We draft the sampling memorandum and selection worksheet
- You review with your engagement team; we revise once
- Final files delivered for inclusion in working papers
Preparation on your side
Provide a clean population export, prior sampling memos if any, and materiality / performance materiality figures
Fees & next step
Pricing is fixed fee by population complexity, starting at NT$48,000. Typical timeline: Typically 5–12 business days after population data is received. Delivery: Remote review with optional Taichung office walkthrough.