In this lesson, we are going to walk through on how to select samples from sales journal, and generate the final worksheet for vouching.
 

1. Prepare and upload sales journal excel into system
2. Using judgmental sampling to identify key item
3. Sample selection for untested population with MUS.
4. Merge selected samples into audit programme
5. View Worksheet
    

Prepare and upload sales journal excel

1. Export excel file from accounting package, you could use our prepared sales journal as well. 
     
   excel file with column : date, invoice no, amount
   sample excel : sale journal
    
2. Navigate to menu Sampling> import record to upload sales journal.
    
3. Enter the form information as the diagram below:
     
   Type of accounting record: cash and credit sales journal
   Year end: 2022-12-31
   Match spreadsheet column to system field ✅
   
4. Click on Submit button.

Sample Selection by judgmental sampling

1. Navigate to menu Sampling> generate sampling data.
     
2. Select Judgmental sampling for key item (material item/negative item/unusual item)
   
     
3. Select sampling technique – MUS Sampling
   
4. Click the button Select Samples, define the minimum scope to perform filtering of transaction.
   
    
5. Click the checkbox for key item selection, then click button Save Samples.
    

Subsequent sample selection with MUS

1. Repeat sample selection again for untested population with MUS sampling.
    
2. While computing MUS sampling interval, you need to define the risk parameter Inherent risk, risk reduction, and also analytical review procedure to have the confident level computed.
   
    
3. Click on Preview to check how system select samples from MUS.
     
4.  Click on Save button.

Merge sample with audit programme

1. Now navigate to menu sampling> worksheet and sampling projection.
    
2. Create 2 schedules:

   Schedule 10/1 – Key item selected by judgmental sampling
   Schedule 10/2 – Untested population selected by MUS
    
   

3. Click Preview button to check the generated worksheet.
    
4. Click integrate worksheet.

View Worksheet

1. Now you can view your worksheet at menu Lead Schedule > index 10 (sales)
    
2. Once you click on schedule 10, you are able to view your schedule 10/1 and 10/2 at the same page. 
    
3. Click on the ++ button above the work done A, B, C, D to tick all the work done with 1 click.