ISA 530 Audit Sampling + MUS Calculator

Deterministic audit-sampling arithmetic in three caller-declared functions dispatched on method. monetary_unit_sampling sizes a MUS engagement: n = ceil(book_value * confidence_factor / (performance_materiality - expected_misstatement)) and sampling interval = round(book_value / n), failing closed whenever expected_misstatement >= performance_materiality. misstatement_projection applies the tainting method to caller-supplied sampled items (taint = (book - audited) / book, projected misstatement = sum of taint * interval) and adds the basic-precision figure confidence_factor * interval. benford_screen compares the observed first-significant-digit distribution of caller-supplied positive amounts against the Benford expected proportions with a chi-square deviation flag at the 5% level (8 degrees of freedom, critical value 15.507). The method's source standard is ISA 530 (iaasb.org): this node computes the arithmetic of the method and never certifies compliance with any standard, never opines on audit sufficiency, and never selects sample items. No randomness of any kind: any selection start point a caller uses is a caller-declared input, never generated here.

Tool URL: https://ainumbers.co/chaingraph/art-693-isa530-audit-sampling-mus.html AP2/Policy Mandate export: yes