2024 A Guide to Sampling – Part 1 (2 hours)

Overview

Sampling is often identified as a common audit deficiency in peer review. This course will review when is sampling applicable and basics of planning a sample. We'll then focus on the application of sampling in financial statement audits with a look at sampling for substantive procedures. We'll look at the use of monetary unit sampling and tools that can be leveraged to reduce bias in sampling.

Highlights

• Sampling
• Monetary Unit Sampling

Designed For

Accounting professionals

Objectives

• Identify when a procedure requires sampling
• Recall key elements of a sampling plan
• Recognize proper application of AU-C 530 for tests of details
• Perform MUS sampling 

Notice

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