State Sales Tax Sampling Links:
AU Section 350 Audit Sampling Formerly SAS No. 39. This section provides guidance for planning, performing, and evaluating audit samples. It describes uncertainty, substantive tests of details, tests of controls, and dual-purpose samples. The section also explains how to select a sampling approach.
AU Section 3950 Interpretations of Section 350 Audit Sampling Interpretation of AU Section 350, Audit Sampling. This information can be adapted to fit the circumstances most often encountered in tax auditing.
New Mexico Audit Sampling Manual Information taken from SAS No. 39 (Audit Sampling, now AU Section 350) and adapted to fit the circumstances most often encountered in tax auditing.
Sampling Design Issues in Sales and Use Tax Audits Outlines sampling issues to be considered by auditors and taxpayers in designing a sales and use tax audit.
Sampling in Sales and Use Tax Audits An annotated bibliography of state-specific resources for sampling in tax audits.