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Audit Sampling Techniques - In-Person

Audit Sampling Techniques - In-Person

Are your standards really effective in using sampling methodologies in audits for substantive and internal controls testing?


For auditors, choosing and applying the appropriate sampling methodology in andit fieldwork is crucial in performing an efficient and effective audits, quality assessment or control test. This event was developed to help the auditor, compliance assessor or quality tester in determining appropriate sample sizes, as well as selection and evaluation of samples in conjunction with performing auditing procedures. The focus of this session includes both nonstatistical methods and statistical sampling techniques. Also included are case studies to help the audit professional apply these methods and establish best practices.


This timely, half-day CPE training seminar is designed for the auditor and others who have to draw conclusions based on samples from a population of items.


Learn how to validate a population, create an effective audit sample, analyze the sample, generate workpaper documentation, and effectively conclude concerning the audit testing results.


Each attendee will receive 4 CPE Event Hours (YB). A certificate of completion will be provided.

  • Details on Event Presentation

    Being offered in-person on Fridays at 8:45 a.m. to 12:30 p.m.

  • 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: On-site Training (Group-Live); Seminar (Group-Live)

    NASBA Field(s) of Study: Auditing

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

  • Summary of the Subject Matter

    This in-person CPE event "Audit Sampling Techniques" offers a deep dive into the intricacies of audit sampling, providing attendees with comprehensive insights into the methodologies, best practices, and regulatory considerations involved in this critical aspect of auditing.

    Through this in-person event, participants can expect to gain valuable knowledge on various sampling techniques, sample selection methodologies, and their application in different audit scenarios. Furthermore, the seminar aims to equip professionals with the essential skills for designing effective sampling approaches, understanding the associated risks, and ensuring compliance with auditing standards.

    By delving into the nuances of audit sampling in a classroom, this event serves as a valuable resource for auditors, offering practical guidance for enhancing the precision and reliability of audit procedures.

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