Struct SamplingPlan 

pub struct SamplingPlan {

    pub id: String,
    pub entity_code: String,
    pub account_area: String,
    pub assertion: String,
    pub methodology: SamplingMethodology,
    pub population_size: usize,
    pub population_value: Decimal,
    pub key_items: Vec<KeyItem>,
    pub key_items_value: Decimal,
    pub remaining_population_value: Decimal,
    pub sample_size: usize,
    pub sampling_interval: Decimal,
    pub cra_level: String,
    pub tolerable_error: Decimal,
}

Audit sampling plan for a single account area / assertion combination.

One plan is generated for each CRA at Moderate or High level, documenting the full ISA 530-compliant sampling design and execution.

Fields

id: String

Unique identifier for this sampling plan (deterministic slug).

entity_code: String

Entity / company code.

account_area: String

Account area being tested (e.g. “Trade Receivables”, “Revenue”).

assertion: String

Financial statement assertion being tested (e.g. “Existence”).

methodology: SamplingMethodology

Sampling methodology chosen for this plan.

population_size: usize

Total number of items in the population before key item extraction.

population_value: Decimal

Total monetary value of the population.

key_items: Vec<KeyItem>

Key items identified and extracted for 100% testing.

key_items_value: Decimal

Total monetary value of all key items.

remaining_population_value: Decimal

Monetary value of the residual population (population_value − key_items_value).

sample_size: usize

Number of representative sample items drawn from the residual population.

sampling_interval: Decimal

Sampling interval = remaining_population_value / sample_size (for MUS / systematic).

cra_level: String

CRA level that drove this plan (links to CombinedRiskAssessment.combined_risk).

tolerable_error: Decimal

Tolerable error for this population (equals performance materiality from ISA 320).

Trait Implementations

impl Clone for SamplingPlan

fn clone(&self) -> SamplingPlan

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for SamplingPlan

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

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for SamplingPlan

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for SamplingPlan

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

where __S: Serializer,

Serialize this value into the given Serde serializer.