ISAE 3402 - Assurance Reports on Controls at a Service Organisation
Evidence on the description, the design and the operating effectiveness of controls (21 to 29) – ISAE 3402 - Assurance Reports on Controls at a Service Organisation

ISAE 3402 - Assurance Reports on Controls at a Service Organisation 3402.27: ISAE 3402 paragraph 27: Sampling

What does 3402.27 require?

Any sample the service auditor uses is designed with the aim of the procedure and the features of the population in mind; the sample size is set large enough to bring sampling risk down to an acceptably low level; items are chosen in a way that gives every sampling unit a chance of selection; if the procedure cannot be applied to an item chosen, it is applied to a substitute item; and if neither the planned procedure nor a suitable alternative can be applied to an item, that item is counted as a deviation.

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