What type of samples are used for both tests of controls and tests of details?

Dual purpose samples are utilized in audit procedures to address both tests of controls and tests of details. This type of sampling is particularly effective because it allows auditors to assess the effectiveness of internal controls while simultaneously gathering evidence about the accuracy and completeness of specific transactions or account balances.

When using dual purpose samples, auditors can efficiently analyze the same set of items for different purposes. For example, while evaluating the controls over a sales process, the auditor can also verify the actual sales transactions, thus serving both the control test and the substantive test objectives simultaneously. This approach not only saves time and resources but also provides a comprehensive view of the area under review.

In contrast, other types of samples, such as substantive samples, are strictly focused on gathering evidence for substantive testing and do not address the efficacy of internal controls. Statistical samples are designed around random selection and probability principles and may not directly address the dual objectives unless specifically structured to do so. Judgmental samples are based on the auditor's discretion and may not cover both tests adequately, as they rely on the auditor's expertise rather than a systematic approach.