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AICPA’s New Guidance on Sampling in a Single Audit Environment

Publisher: AICPA
Availability: Online Access
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This course will provide you with a strong foundation for understanding sampling concepts applicable to an audit conducted under OMB Circular A-133 and help you apply these concepts to the compliance audit component of an OMB Circular A-133 audit.

Learning Objectives:

  • Understand the sampling concepts applicable to an OMB Circular A-133 compliance audit
  • Evaluate audit populations and develop an appropriate audit sampling plan
  • Calculate sample sizes for tests of controls over compliance and substantive tests of compliance
  • Understand the evaluation of deviations and exceptions-analysis and reporting

Prerequisite: None
Advanced Preparation: None

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NASBA Field of Study: Auditing
Level: Basic
Recommended CPE Credit: 1.5
AICPA’s New Guidance on Sampling in a Single Audit Environment
CPE On-Demand
Product# 159889
Availability: Online Access 1 Year
For registered users only
AICPA Member:$35.00
Your Price:$43.75
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