CORAA University · Tool
Audit Sampling Calculator
Determine statistically valid sample sizes per SA 530 — for attribute, systematic, and monetary unit sampling.
Sampling Parameters
Confidence Level
Sampling Method
Recommended Approach
Random sampling requires 84 items selected using a random number generator from a population of 5,000. Each item has an equal probability of selection. Use CAATs or random number tables to select sample items.
Quick Reference: Sample Sizes by Population
| Population | 90% Conf. | 95% Conf. | 99% Conf. |
|---|---|---|---|
| 100 | 49 | 80 | 87 |
| 500 | 72 | 176 | 250 |
| 1,000 | 77 | 213 | 358 |
| 5,000 | 81 | 253 | 476 |
| 10K | 82 | 260 | 498 |
| 50K | 83 | 267 | 517 |
| 100K | 83 | 268 | 520 |
Based on expected error rate of 2% and tolerable error rate of 5% (attribute sampling).
SA 530 Note: Per SA 530, professional judgement should supplement statistical calculations. The auditor should consider the nature of the population, stratification opportunities, and specific engagement risks when determining final sample sizes. These calculations provide a starting point, not a definitive answer.
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