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.
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