Audit Sampling

Audit sampling is an effective and efficient way to perform audit testing whilst satisfying the auditor’s objective of providing reasonable assurance on the population from which the sample is selected. This seminar will highlight the key principles in using and applying sampling in audit testing.

Topics covered include:

  • The objective and key concepts of audit sampling
  • Understanding the statistical and non-statistical sampling approaches when designing and selecting the audit sample
  • Considering audit risk and materiality in your sample process
  • Reviewing the principal methods of sampling and their appropriate use, e.g. monetary unit, haphazard, random
  • Evaluating the sampling results and determining any further audit response
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