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General Objective:

The general objective of ISA 530 is to provide guidelines to auditors on how to plan and perform audit procedures related to audit sampling. The standard helps auditors decide on the appropriate sample size and select items for testing, ensuring that the sample chosen is representative of the population being examined.

Sub Objectives:

- ,Understanding Population Characteristics: Auditors should comprehend the attributes of the population being examined and how they might impact the audit procedures.


- Determining Sample Size: Auditors need to calculate the appropriate sample size that provides a reasonable basis for drawing conclusions about the entire population.


- Selecting Items for Testing: The standard outlines methods for selecting items from the population to be included in the audit sample.


- Performing Audit Procedures: Auditors should perform audit procedures on the items selected, evaluating whether they are consistent with the audit objectives.


-Evaluating Results: Auditors must evaluate the results of the audit procedures performed on the sample and consider whether any deviations or issues are indicative of larger issues within the population.


-Drawing Conclusions: Based on the audit procedures and findings from the sample, auditors draw conclusions about the entire population.


Course Outline: topics covered in ISA 530:


1- Introduction to Audit Sampling:


2- Explanation of the importance of audit sampling in the audit process.


-3 Overview of the objectives and principles of audit sampling.


4-  Sampling Considerations 


5- Performance of Audit Procedures and 

Guidelines for performing audit procedures on the selected sample items.

6- Evaluating Results and Drawing Conclusions

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