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Audit Sampling Techniques

Audit Sampling Techniques

Mastering Audit Sampling Techniques: Enhancing Efficiency and Effectiveness


Are you confident in your ability to utilize audit sampling effectively for substantive and internal controls testing? The selection and application of appropriate sampling methods are vital for auditors to execute audits, quality assessments, and control tests efficiently and effectively.


This event is specifically developed to assist auditors, compliance assessors, and quality testers in determining optimal sample sizes, as well as selecting and evaluating samples while performing auditing procedures. The session's focus encompasses both nonstatistical methods and statistical sampling techniques. Engaging case studies are also included to facilitate the application of these methods and establish best practices for audit professionals.


In this timely half-day CPE training seminar, auditors and professionals tasked with drawing conclusions based on samples from a population of items will gain valuable insights. Attendees will learn how to validate a population, construct an effective audit sample, analyze the sample, generate comprehensive workpaper documentation, and draw sound conclusions regarding the audit testing results.


By participating in this seminar, each attendee will earn 4 CPE Hours (YB) and receive a certificate of completion, further enhancing their professional credentials.


Don't miss this opportunity to enhance your audit sampling techniques and boost your efficiency and effectiveness in performing audits and control tests.


Register now to secure your spot in this invaluable training seminar.

  • Details on Event Presentation

    Being offered twice a quarter on Fridays at 10:00 a.m. to 2:30 p.m. Central Time. There will be a lunch break from 12:00 noon to 12:30 p.m.

    We can schedule private events on your timetable for two or more attendees.

  • CPE Event Highlights

    The seminar reviews and answers the following questions:

    • What types of sampling and sampling risk do auditors encounter?

    • How to test attributes using a sample for testing of internal controls and compliance?

    • How does variable sampling for substantive assurance work?

    • What are the differences between statistical and non-statistical sampling approaches?

    • How does the auditor determine sample sizes?

  • Learning Objectives

    • Identify the basic terms and foundational concepts of audit sampling.

    • Describe various sampling methods and how to determine the most appropriate sampling technique to properly align with the given test population.

    • Determine sample sizes using various sampling methods and evaluate sample results.

    • Recognize the relationship of substantive detail sampling to the risk of material misstatement and other substantive audit procedures.

    • Recognize the audit implications of factual misstatements identified in sampling and non-sampling procedures.

    • Recognize the audit implications of projected misstatements from sampling procedures.

  • Key Issues on the Agenda

    Section 1 - Overview of Auditing and Internal Controls

    Section 2 - The "Audit Testing" Process
    Section 3 - The Role of Audit Sampling
    Section 4 - Audit Sampling Concepts
    Section 5 - Details of Statistical Attributes Sampling
    Section 6 - "Non-Statistical Attributes" Sampling
    Section 7 - Details of "Variables" Sampling
    Section 8 - Internal Control Testing
    Section 9 - Concluding the Audit
    Section 10 - Summary

  • NASBA Program Disclosure

    Program Level of Understanding: Basic

    Prerequisites: None

    Advance Preparation: None

    Delivery Format: Group Internet Based

    NASBA Field(s) of Study: Auditing

    CPE Credits: 2, based on 50 minutes of instruction per hourSeminar Highlights

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