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Note added at 11 мин (2013-07-30 15:27:28 GMT)
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Complete audit - Thorough examination and verification of a company's financial and accounting records, and internal controls that are deemed to be comprehensive or relatively comprehensive depending on the size of the company being audited. Complete audits are more reliable for the portions audited because complete audits will include the audit of subsidiary documents and records as well as supporting documents. Other audits may not be as comprehensive as a complete audit, and while not completely unreliable, they may still leave room for misstatements.
http://www.investorwords.com/7577/complete_audit.html

Audit sampling - The process of using auditing procedures to under 100 percent of various items in a company's account balance such that each unit may have an equal opportunity of being selected.
http://www.businessdictionary.com/definition/audit-sampling....


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Note added at 17 мин (2013-07-30 15:33:45 GMT)
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Different Ways to Set Sample Size In an Audit

You can use several methods to determine the size of an audit sample. You can set the audit sample size based on tolerable and expected error or the previous year’s policy. You can use tables and software to set the sample size, or you can adjust the size based on your analysis.

Using tolerable and expected error

Following last year’s audit

Using tables or software to set sample size

Adjusting sample size based on your analysis

http://www.dummies.com/how-to/content/different-ways-to-set-...