Audit sampling calculator

Skill a5c-ai/babysitter/library/specializations/domains/business/finance-accounting/skills/audit-sampling-calculator

Babysitter enforces obedience on agentic workforces and enables them to manage extremely complex tasks and workflows through deterministic, hallucination-free self-orchestration

Install

npx -y skills add a5c-ai/babysitter --skill audit-sampling-calculator

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Statistical and non-statistical audit sampling skill with sample size determination and evaluation

SKILL.md

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Audit Sampling Calculator

Overview

The Audit Sampling Calculator skill provides comprehensive audit sampling capabilities for both statistical and non-statistical approaches. It supports sample size determination, selection, and evaluation across various audit contexts.

Capabilities

Attribute Sampling

Sample size calculation
Expected error rate input
Tolerable deviation rate
Confidence level selection
Upper error limit calculation
Pass/fail evaluation

Monetary Unit Sampling (MUS)

Population stratification
Sampling interval calculation
Selection methodology
Projected error calculation
Upper error bound
Tainting analysis

Classical Variables Sampling

Mean-per-unit estimation
Difference estimation
Ratio estimation
Standard deviation calculation
Precision determination
Confidence interval

Sample Size Calculation

Risk model inputs
Tolerable misstatement
Expected misstatement
Confidence factors
Population characteristics
Prior year results

Projection of Errors

Known error projection
Likely error calculation
Sampling risk assessment
Anomalous error treatment
Extrapolation methods
Documentation requirements

Confidence Level Analysis

Risk of incorrect acceptance
Risk of incorrect rejection
Achieved precision
Sample result evaluation
Decision criteria
Conclusion documentation

Usage

Substantive Testing Sample

Input: Population, materiality, risk assessment, expected error
Process: Calculate sample size, select items, project results
Output: Sample selection, projected misstatement, audit conclusion

Control Testing Sample

Input: Control population, tolerable rate, expected rate
Process: Determine sample, execute testing, evaluate results
Output: Upper deviation rate, control reliance conclusion

Integration

Used By Processes

Internal Audit Planning and Execution
SOX Compliance and Testing
External Audit Coordination

Tools and Libraries

IDEA
ACL Analytics
Statistical sampling libraries
Audit workpaper platforms

Cross-Specialization Use

QA Testing Automation
Data Quality domains

Best Practices

Document sampling methodology selection rationale
Ensure random selection integrity
Investigate all identified errors
Consider qualitative factors in evaluation
Maintain population completeness
Archive sampling parameters for reference