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Wednesday, June 3, 2026 Live Webcast

Sampling - Avoiding Common Mistakes on Financial Statement and Compliance Audits (X4-7207130)

4:00 PM - 5:48 PM EDT
webcast

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2 CPE Credits in AA

OVERVIEW

Sampling is an important method for determining the extent of testing controls, testing compliance, and tests of substantive details. It allows the auditor to apply procedures to less than 100% of the population yet extend results to project likely conclusions about the entire population. This module will describe the proper process for both attribute testing and variable sampling in financial statement and compliance audits.

DESIGNED FOR

Anyone who performs audits

BENEFITS

  • Recall generally accepted audit requirements related to sampling applications
  • Differentiate attribute testing for tests of controls or compliance from sampling for substantive assurance in tests of details
  • Explain special considerations related to testing in compliance audits performed in accordance with Uniform Guidance 
  • Identify common sampling-related audit deficiencies

HIGHLIGHTS

  • Types of sampling and sampling risk
  • Differentiating statistical and nonstatistical sampling approaches
  • Attribute testing for tests of controls and compliance
  • Variables sampling for substantive audit assurance when performing tests of details
  • Determining sample sizes in a compliance audit in conformance with Uniform Guidance

COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCE PREPARATION

None

INSTRUCTOR

Jennifer Louis

Jennifer F. Louis, CPA

President

Emergent Solutions Group

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PRICING

$79.00 - Member

$109.00 - Nonmember

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Note: Online pre-registration will close on June 3 at 3:30 PM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

ACPEN

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