auditing inter

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what to study from SA 530
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1. Meaning of sampling risk wrt TOC & TOD and effect (2*2=4 effects) of occurrence of risk. (4marks)
2.Factors influencing sample size for TOC & TOD. (4*2=8marks)
3.steps in sampling plan. (4-6 marks)
4. Sampling methods (2*2= 4 marks)- focus on random vs haphazard
5. short note on advantages of sampling (4 marks).
6. meaning of tolerable misstatement & tolerable rate of deviation (2*2=4marks).
what is TOC and TOD??
Test of control and test of detail
can u give note on tod amd toc on audit sampling..

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