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Sampling

About this topic

CPAs are expected to maintain a level of competence to meet the profession’s technical and ethical standards, and provide valuable services to the public, employers and clients. Based on the AICPA Competency Framework: Assurance, these learning resources are designed to help you understand the knowledge and skills necessary to perform high-quality compilation, review, attest, and audit engagements. You’ll also find resources here to support your advisory and consulting engagements.

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Experienced Staff/New In-Charge - Understanding the Concept of Sampling

Taking an in-depth look at the concept of sampling, this CPE course will focus on determining a defensible sample size for tests of internal controls and for...

Course – Online Sampling Intermediate

Experienced Staff/New In-Charge - Understanding the Concept of Sampling Substantive Sampling

Examine the relationship of the substantive sampling application to the overall audit strategy as well as to the overall objective of performing an audit.

Course – Online Sampling Intermediate

Audit Sampling

Developed to help you determine appropriate sample sizes, as well as selection and evaluation of samples in conjunction with performing auditing procedures

Course – Online,   Course – Textbook Sampling Intermediate

Audit Sampling: Audit Guide

Updated as of May 1, 2017, this guide is an indispensable resource packed with information on sampling requirements and methods. This guide features case studies...

Publication Sampling Intermediate