Experienced Staff/New In-Charge - Understanding the Concept of Sampling

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 1.50
  • Credit Type(s)
    • Auditing (1.50)
  • Prerequisites
    • 1-2 years of audit experience

  • Vendor
    • AICPA
  • Level
    • Intermediate
  • Fields of Study
    • Auditing
  • Message
    • When & Where You Want

Description

Get the right sample size.

Designed For

  • Experienced Staff
  • New In-Charge Auditors
  • Firms that want consistent training and level setting

Objectives

  • Identify the basic terms and concepts that are common to all samples and recognize their relationships.
  • Apply attribute sampling to meet stated controls testing audit objectives, determine defensible sample sizes, and evaluate sample results.
  • Identify the key points to evaluating and documenting sampling results.

Highlights

  • Basic Sampling Terms and Concepts
  • Sampling Economics
  • Attribute Sampling for Tests of Controls
  • Methods to Compute Sample Sizes
  • Sample Evaluation

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