A New Audit Methodology for the Digital Era: Sampling

September 16, 2022
October 18, 2021


Inflo’s Digital Audit methodology transforms the audit process. It takes a truly data-driven approach, while harnessing the power of digital workflow to achieve a more efficient and higher quality audit – yielding a vastly improved staff and client experience. In this series we outline some of the unique functionality utilized within the methodology and how it supports auditors.

In this guide we cover the sampling approach within the digital audit methodology, covering entity risk, assertion level risk, controls, substantive analytical procedures, substantive audit data analytics, no sampling caps with a worked example.

Catch up on other articles in the audit methodology series:



Find out today what we can do for you!