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hello and welcome to the channel in todays video im going to be talking about how to calculate sample size in auditing lets get right into the video so here we have the steps to follow so were going to be looking at the practical approach we use to determine sample size in auditing so before we do that were going to look at the general ledger that well be using okay so i have a sample general ledger here and the financial statement line item that were going to be focusing on is revenue and remember for this particular um sample im sorry for this particular general ledger the revenue is um the gl number is one zero zero one so that is the gl number because were going to be using that shortly okay so lets get back to our excel so the first section is section a and it says plan the sample okay so before we determine our sample size were going to plan our sample okay remember this is practical were looking at the practical approach to determine the sample size so in planning th