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Audit Sampling: Applying the New Requirements

Author/Moderator: Lynford Graham, CPA, Ph.D.
Publisher: AICPA
Availability: Backordered
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Previously Titled: Audit Sampling: Applying the New Audit Sampling Guide Requirements

Learn how to determine appropriate sample sizes, and select and evaluate those samples for performing audit procedures. Strategically analyze when to use sampling in special situations, such as estimating amounts and for matters pertaining to litigation support.

Topics Discussed

  • Attribute Sampling for Control Testing
  • Monetary Unit Sampling for Performing Substantive Tests
  • Relating Risk in Material Misstatement and Sampling Risk
  • Controlling and Evaluating Sampling Risk
  • Selecting a Representative Sample
  • Using PPS Sampling
  • Non-Statistical Sampling

Learning Objectives:
This course allows you to explore a variety of examples and case studies that provide several important techniques for performing and evaluating samples. Gain insight and awareness of the situations where various substantive sampling procedures are the most appropriate.

Prerequisite: None

Advanced Preparation: None

Table of Contents


Videocourse Details

NASBA Field of Study: Auditing
Level: Basic
Recommended CPE Credit: 7.5
Audit Sampling: Applying the New Requirements
Product# 745704
Availability: Backordered
AICPA Member:$135.00
Your Price:$168.75
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