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In this video tutorial, the presenter discusses how to calculate sample size in auditing, focusing on a practical approach. The discussion begins with an overview of the general ledger, specifically examining the revenue line item associated with the GL number 1001. The initial step in the sampling process is to plan the sample. The presenter emphasizes that before determining the sample size, careful planning is essential. The video likely continues to elaborate on subsequent steps and methodologies in the sample size determination process, maintaining a focus on practical application in auditing tasks.
