April 1, 2024


2 Total CPE Credits


Audit 207: Sampling - Avoiding Common Mistakes on Audits

  • Instructor

    Jennifer Louis

Learning Objectives

Upon completion of this course, you will be able to...

  • Identify 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
  • Recall special considerations related to testing in compliance audits performed in accordance with Uniform Guidance
  • Identify common sampling-related audit deficiencies

Major Topics

The major topics covered in this course include:

  • 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

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • A&A

Advanced Preparation


Intended Audience

Accountants responsible for applying sampling methods on financial statement or compliance audits


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 89 89
  • ASCPA Non-Member

    $ 139 139
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