Building on Part 1, this course will review the application of sampling in financial statement audits with a focus on sampling for tests of controls. We'll also review the requirements for sampling in Single Audits with a focus on tests of controls and tests of compliance.
Product Code
1000005104-141175
Credit Type
CPE: 2
CPE-AA: 2
CPE-Technical: 2
Intended Audience
CPAs and other financial professionals preparing the type of work described.
NASBA Field of Study
Auditing
Level of Difficulty
Intermediate
Prerequisites
none
Advance Preparation
None
Learning Objectives
Understand the nature of analytical procedures
Design and implement analytical procedures for professional engagements
Understand the AICPA's guidance for utilizing analytical procedures in audit and review engagements
Major Subjects
Analytical procedures in audit and review engagements
Practical examples and illustrations of analytical procedures
The order of operations for accomplishing analytical procedures