021-11 Wyo. Code R. § 11-6
(a) Auditors may use sampling methods which are approved under generally accepted auditing standards to test the audited entity's accounting system and records. Based upon the results of the tests, the auditors, in consultation with the audit manager, shall determine whether to continue or terminate the audit.
(b) If the test results show that the audit should be continued, the auditors may conduct the audit by the use of approved sampling methods. If the auditors elect to use a sample projection, the audited entity will be informed and the sampling method used will be explained. Sampling means that a valid portion or percentage of accounts, invoices, purchase or sale documents, or other records representative of the time frame being audited, will be examined and the results will be projected for the total population from which the sample is drawn.
(c) When test results obtained during an audit to determine compliance with mineral production reporting and valuation requirements for severance tax or property tax show evidence of gross negligence by the audited entity, such evidence shall be evaluated by the director. The audited entity may request an informal conference with the director to consider the evidence. If the director determines there is evidence of gross negligence, the time period for the audit may be extended to prior years as provided by W.S. 39-14-108(b)(vi); 39-14-208(b)(vi); 39-14-308(b)(vi); 39-14-408(b)(vi); 39-14-508(b)(vi); 39-14-608(b)(vi); 39-14-708(b)(vi).
021-11 Wyo. Code R. § 11-6