Records needed for this question
Invoice population, sampling design and review objectives.
How to distinguish the two approaches
Choose the review scope based on the question, then state which unreviewed transactions remain outside the conclusion.
An illustrative review decision
Document the purpose of a sample before extrapolating its results. A sample deliberately enriched with unusual invoices can reveal controls to improve but cannot represent the error prevalence of ordinary traffic.
What can lead to the wrong conclusion?
A sample finding rate is not a confirmed recovery rate for the full population.
The result to retain
A scope statement separating estimates from reviewed transactions.
Apply the review in context
Explore shipment and invoice exception review, dispute evidence and documented outcomes in AuditRes Freight.
This guide describes a human review method, not a claim that every scenario is automatically detected or executed. Explore AuditRes Freight.