Procedures in Collecting Forensic Evidence Essay

Procedures in Collecting Forensic Evidence - Essay ExampleThe attender would inaugural check the design of the system and if he is satisfied with the design then he goes on checking the exercise of the internal control system.The auditor must make inquiry of the management of the reasons for which the pervious auditor withdraws from the assignment. focussing should be inquired as to the facts of not allowing the current auditor contacting the previous auditor. There are certain chances of mental defectiveness in the financial statement or the withdrawal of the auditor may also indicate fraud.The auditor use both statistical techniques and non-statistical technique to select sample from any given world. When using the non-statistical try auditor uses his professional judgment to select the sample. The purpose of this attribute of consume is to achieve satisfactory behind for the auditor to draw conclusion about the population. It is essential for the auditor to select a samp le that represents population to avoid bias. The most common methods of sample selection are described belowIn this type of sampling population is divided by a sample size to obtain s sampling interval. For example the auditor may select every 25th item from the population. The auditor should be detailed if the population units are not organise in that way that the sample population represents a crabbed pattern (Pickett, 2006).This is the sampling technique in which the auditor selects a sample without following any structured techniques. With the use of this sampling the auditor avoid any biased selection, but it has no basis to exempt the reason for which any particular item was selected. This sampling method is not appropriate when statistical sampling is used.In this method the auditor selects samples of contiguous items from the population. This type of sampling is not normally used in audit because the population is structured. It is only effective in