Catalogue

Description

This course will be an overview of:

• Attribute sampling and audit sampling.
• Sample size determination.
• Sample selection.
• Issues relating to tests of controls.
• Performing audit procedures.
• Evaluating sampling results and documentation.

After completing this course, the learner should be able to:

• Recognize how attribute sampling can meet stated audit objectives.
• Determine defensible attribute sample sizes and evaluate sample results.
• Identify common attribute sampling issues and some practical solutions.
• Recognize issues that can arise when selecting a sample and simple solutions to some of these problems.
• Identify basic concepts of non-statistical sampling.