DATEV Sampling helps auditors to use audit sampling when performing audit procedures. It can be applied for testing controls and details. DATEV Sampling provides the auditor with means for designing and selecting an audit sample as well as for evaluating the results from the sample.

It is also possible to use Monetary Unit Sampling (M.U.S) and stratified sampling for value weighted selections. The holding from which the sample is selected can be imported from DATEV Journal Analyzer or Microsoft ® Excel files. The program can be applied to simulate all sampling methods, even without importing any data. The auditor can save the results in a local data path, or directly into the File Manager of DATEV Audit

Sampling methods:

  • Compliance Test
  • Attribute sampling
  • Variables sampling
    • hypothesis Test
    • serial number generator
  • Monetary unit sampling (MUS)
  • Stratification

DATEV Sampling is available in your language and is very easy to use. If desired, we also provide specialized training in statistical sampling and ISA 530.


With DATEV Sampling you can give the same probability of selection to all elements of the holding.  Calculate an optimized sample size according to the needs of the test to be performed and obtain an objective conclusion, based on the criteria of precision and confidence achieved, complying with regulatory requirements all times.

It offers the ability to run simulations when it is not possible to manage digital data; analyze data when we can import the data and automate the entire process of sampling. And besides, in the integrated version it allows the automatic creation of holding from DATEV Journal Analyzer.

Results can be printed and exported to files in different formats (XLS, PDF, DOC, etc.)