This is a practical guide outlining the general steps undertaken in financial and VFM audit when sampling a population. The guide shows the different sampling methods and when they are suitable, calculating sample sizes and evaluating results.
A joint publication by the NAO, HM Treasury, Cabinet Office, Audit Commission and Office for National Statistics summarising our common thinking on this subject, in particular the need for a good system of performance information to be Focused, Appropriate, Balanced, Robust, Integrated and Cost Effective.