Catalogue

Description

This course will be an overview of:

• When audit sampling is valuable.
• Audit sampling and audit evidence.
• Sampling risk in statistical and non-statistical sampling.
• The steps used to perform an audit sampling application.
• The audit risk model. Basic terms and concepts in sampling.

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

• Recognize the audit risk model and how it can be used with sampling to accomplish audit objectives.
• Identify the basic terms and concepts we will be using in the course that are common to all samples.
• Distinguish between statistical and non-statistical methods when sampling is performed.
• Recognize some basic situations when sampling is being applied.