Document sample selection rationale
Task · Sampling
Time saved · 30 min per control (estimate, not measured)
⚠️ AI output is a draft only. It must be reviewed and signed off by a qualified reviewer before it is relied on or included in audit documentation.
Steps
- Use your company-approved ChatGPT workspace
- Remove or mask data you are not allowed to share
- Paste the prompt and your input
- Review, tie out numbers and edit before using
Prompt / template
Write a sample selection rationale for control [x] that operates [frequency]: population, completeness check, risk level, sample size per our methodology [paste table], selection method, and handling of deviations.
Source · https://pcaobus.org/oversight/standards/auditing-standards/details/AS2201
Last checked · 2026-10-16