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Testing and Sampling in the Age of Automation
July 12, 2025by Dr Dawkins Brown
Testing is at the heart of every audit. It’s how auditors validate that controls work, that financial statements are accurate, and that risks are mitigated. Traditionally, testing involved selecting samples from large populations, applying procedures manually, and extrapolating results. But in today’s digital audit landscape, automation, full-population testing, and continuous monitoring are redefining the rules....
