Overview

2.0 Credits
ONLINE

Building on Part 1, review the application of sampling in financial statement audits, focusing on sampling for tests of controls. Discuss the requirements for sampling in Single Audits, focusing on tests of controls and tests of compliance.

Objectives

- Identify the proper application of AU-C 530 for internal controls
- Recall the requirements for sampling for Single Audits

Designed For

 

Prerequisite

 

Advanced Preparation

 

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