May 29th, 2016
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Harvard University
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What is the importance of defining the population when performing audit procedures?Auditing involves review of books and other account records in an organization to ascertain thatthere is truthful financial and resource flow. It is done to ensure that accounting records are keptin the correct manner and with respect to the law. While performing this, it is pertinent for theauditor to perform certain auditing procedures within which there is need to define thepopulation involved. It is important for the auditor to determine the population from which theauditing sample is selected. This is because of the following reasons;First, it gives an opportunity to ascertain that the population selected is the most appropriate forthe planned audit objective. Besides, it gives a clear view of the results as the results of a samplecan only be projected to that particular population under wh

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