Over the past few years there has been an increased focus on improving audit quality throughout the audit profession. It is not uncommon for thinking to change on a particular issue without there being a related change in any of the International Standards on Auditing (ISAs).

Audit sampling is an area where auditors have always regularly reviewed their approach, to be as efficient and effective as possible. Currently, despite there being no specific change to the ISA, many audit firms are looking at how they determine sample sizes.

Sample size caps have been in common use in the audit profession for a number of years, however, this approach is starting to be questioned.