Tainting percentage is found by dividing the amount of misstatement noted in a logical unit by the recorded amount of that logical unit.
Sampling is the process of choosing a small number of objects from a big set of items to assist researchers and auditors who need to check a broader population. To get fair findings, a sample chosen must accurately reflect the entire population.
In PPS sampling, the amount of misstatement is a percent of the sample item's book value. The tainting percentage is calculated individually for each sampled item.
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