Audit Sampling Engine · SA 530 Compliant Sampling and Test of Controls Platform

01 Upload
02 Population
03 Exceptions
04 Method
05 Parameters
06 Selection
07 Testing
08 Working Paper
09 Review

Upload population data

Drop the population you want to sample: invoice register, JE listing, asset register, vendor payment file, payroll, or any transaction list with an amount column.

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Drop your population file here or click to browse
.XLSX · .XLS · .CSV · UP TO ~50K ROWS · BROWSER-ONLY · ZERO UPLOAD

Population analysis

Overview of your data before any sampling begins. Review the distribution, identify key items, and set materiality thresholds.

Material item auto-inclusion
Items above the threshold are automatically selected as KEY ITEMS before sampling. Standard audit practice per SA 530 paragraph A11.
These items will be tagged "KEY ITEM" in the sample regardless of the sampling method chosen.

Exception detection

Automatic population risk screening before sampling. These flags do not change the sample but inform your risk assessment and should be documented.

Sampling method

Select the method appropriate for your audit objective. SA 530 paragraphs 6-8 require the auditor to consider the purpose and characteristics of the population.

MUS (PPS)
SUBSTANTIVE
Monetary Unit Sampling. Each rupee has equal chance. High-value items selected proportionally. SA 530 preferred for substantive overstatement tests.
Stratified Random
HIGH COVERAGE
Dynamic strata with configurable cutoffs and rates. Top stratum 100%. Best for skewed populations.
Systematic
UNBIASED
Every n-th item with random start. Simple, defensible. Avoid if data has cyclic patterns.
Simple Random
CLASSIC
Equal probability for every item. Seeded for reproducibility.
Attribute (TOC)
CONTROLS
Test of Controls per SA 530 Appendix 3. Define control, tolerable/expected deviation, get sample size.

Sampling parameters

Configure the parameters for your selected method. All inputs are documented in the working paper and audit trail.

Auditor override · Manual additions
Add items manually for reasons outside the statistical selection: high-risk vendor, related party, fraud indicator, manager request.

Sample selected

Review the selection. Every item carries a Selection Basis tag explaining why it was chosen.

Client sample request sheet
Auto-generated document request list for your client. Export to Excel.

Control testing execution

Record your testing results for each sampled item. Mark Pass/Fail with remarks. The deviation rate and upper deviation limit are computed automatically.

Working paper export

Complete audit working paper with all documentation required for the audit file. Export as a multi-sheet Excel workbook.

Quality review mode

Partner / EQCR review summary. All critical parameters, coverage metrics, and conclusions on one screen.