Struct AuditSample 

pub struct AuditSample {

    pub sample_id: Uuid,
    pub sample_ref: String,
    pub workpaper_id: Uuid,
    pub engagement_id: Uuid,
    pub population_description: String,
    pub population_size: u64,
    pub population_value: Option<Decimal>,
    pub sampling_method: SamplingMethod,
    pub sample_size: u32,
    pub sampling_interval: Option<Decimal>,
    pub confidence_level: f64,
    pub tolerable_misstatement: Option<Decimal>,
    pub expected_misstatement: Option<Decimal>,
    pub items: Vec<SampleItem>,
    pub total_misstatement_found: Decimal,
    pub projected_misstatement: Option<Decimal>,
    pub conclusion: Option<SampleConclusion>,
    pub created_at: DateTime<Utc>,
    pub updated_at: DateTime<Utc>,
}

A documented audit sample per ISA 530.

Fields

sample_id: Uuid

Unique sample ID

sample_ref: String

Sample reference code, e.g. “SAMP-a1b2c3d4”

workpaper_id: Uuid

Workpaper this sample is part of

engagement_id: Uuid

Engagement this sample belongs to

population_description: String

Description of the population tested

population_size: u64

Total number of items in the population

population_value: Option<Decimal>

Total monetary value of the population (for MUS / projection)

sampling_method: SamplingMethod

Sampling methodology used

sample_size: u32

Planned / actual number of items selected

sampling_interval: Option<Decimal>

Sampling interval (used for systematic / MUS selection)

confidence_level: f64

Confidence level (e.g. 0.95 for 95 %)

tolerable_misstatement: Option<Decimal>

Tolerable misstatement threshold

expected_misstatement: Option<Decimal>

Expected misstatement used in sample size determination

items: Vec<SampleItem>

Individual items tested

total_misstatement_found: Decimal

Cumulative misstatement found across all items

projected_misstatement: Option<Decimal>

Projected population misstatement

conclusion: Option<SampleConclusion>

Conclusion reached

created_at: DateTime<Utc>

Creation timestamp

updated_at: DateTime<Utc>

Last-modified timestamp

Implementations

impl AuditSample

pub fn new( workpaper_id: Uuid, engagement_id: Uuid, population_description: impl Into<String>, population_size: u64, sampling_method: SamplingMethod, sample_size: u32, ) -> Self

Create a new audit sample.

pub fn add_item(&mut self, item: SampleItem)

Add a tested item to the sample and accumulate total misstatement.

pub fn compute_projected_misstatement(&mut self)

Compute projected population misstatement based on sample results.

Formula: (total_misstatement / sample_value) × population_value

Falls back to 0 when there are no items or the sample value is zero.

pub fn conclude(&mut self)

Compute projection and reach a conclusion against tolerable misstatement.

Trait Implementations

impl Clone for AuditSample

fn clone(&self) -> AuditSample

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for AuditSample

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for AuditSample

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for AuditSample

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.