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Overview

2.0 Credits
ONLINE

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

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 

Sessions

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Tuesday, June 18, 2024

General Sessions