Many auditors do little sampling in their audits because of the misconception that sampling must be statistical. This course illustrates the non-statistical sampling guidance in the current AICPA Audit Sampling Guide relating to non-statistical applications designed to improve audit engagement efficiency.
Product Code
1000004410
Credit Type
CPE: 1
CPE-Technical: 1
Format
Online Self-Study
Intended Audience
CPAs and other Financial Professionals looking to enhance their knowledge on the topic.
NASBA Field of Study
Auditing
Level of Difficulty
Update
Prerequisites
None
Advance Preparation
None
Learning Objectives
Identify what is and is not considered a sampling procedure
Recognize considerations for determining sample sizes for non
statistical sampling applications
Identify key questions to be considered when performing non
statistical sampling techniques
Differentiate between sampling techniques and the evaluation of sampling results
Major Subjects
audit procedures
internal controls
emerging technology trends
Additional Details
This prerecorded broadcast is provided through our partnership with Kaplan Professional Education. Please note the expiration date on this course.