(a) ISA 300 Planning an Audit of Financial Statements provides guidance to assist auditors

(a) ISA 300 Planning an Audit of Financial Statements provides guidance to assist auditors in planning an audit.

Required:

Explain the benefits of audit planning. (4 marks)

(b) ISA 530 Audit Sampling provides guidance on methods for selecting a sample of items for testing.

Required:

Identify and explain THREE methods of selecting a sample. (3 marks)

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