The planning analysis allows you to plan an audit sample without a data file using frequentist statistics.
AICPA (2017). Audit Guide: Audit Sampling. American Institute of Certied Public Accountants
Interdepartementaal Overlegorgaan Departementale Accountantsdiensten (2007). Handboek Auditing Rijksoverheid 2007, established by the Interdepartementaal Overlegorgaan Departementale Accountantsdiensten (IODAD) on March 28, 2006, and May 29, 2007
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