This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Technical

Audit Sampling: Audit Guide Logo aicpa

  $79.00 - 109.00 |   AICPA |   Aug 2017 |   AICPA Store

Considered the industry-standard resource, AICPA Audit Guide: Audit Sampling summarizes applicable requirements and practices and delivers "how-to" advice to help auditors apply non-statistical and statistical sampling. 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 illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real world situations. Specifically, we include in an appendix a detailed case study of the application of classical variables sampling with the use of software. The appendices also include sampling tables and similar tools, as well as other sampling considerations, such as clarification surrounding sample sizes.

Key Features

This guide provides the following:

  • An overview of the audit sampling process and the various approaches to audit sampling
  • Guidance on the use of nonstatistical and statistical audit sampling for tests of controls and substantive test of details
  • Guidance on sampling techniques
  • Case studies to demonstrate the application of covered guidance
  • Sampling tables and tools to effectively execute sampling methods

Who Will Benefit?

  • Auditors of all firm sizes serving all industries
Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans: Sampling, Intermediate
  • Employee benefit plan auditing: Technical: Defined contribution plans: Sampling, Advanced
  • Employee benefit plan auditing: Technical: Defined benefit plans: Sampling, Intermediate
  • Employee benefit plan auditing: Technical: Defined benefit plans: Sampling, Advanced
  • Employee benefit plan auditing: Technical: Health & welfare plans: Sampling, Intermediate
  • Employee benefit plan auditing: Technical: Health & welfare plans: Sampling, Advanced
  • Employee benefit plan auditing: Technical: Multiemployer plans: Sampling, Intermediate
  • Employee benefit plan auditing: Technical: Multiemployer plans: Sampling, Advanced
  • Employee benefit plan auditing: Technical: ESOPs: Sampling, Intermediate
  • Employee benefit plan auditing: Technical: ESOPs: Sampling, Advanced
  • Governmental auditing: Technical: Government financial statement audit: Sampling, Intermediate
  • Governmental auditing: Technical: Government financial statement audit: Sampling, Advanced
  • Financial accounting & reporting: Technical: Internal control, Intermediate
  • Financial accounting & reporting: Technical: Internal control, Advanced
  • Assurance: Technical: Audit: Audit risk assessment, Intermediate
  • Assurance: Technical: Audit: Audit risk assessment, Advanced
  • Assurance: Technical: Audit: Sampling, Intermediate
  • Assurance: Technical: Audit: Sampling, Advanced
  • Assurance: Technical: Audit: Authoritative guidance, Intermediate
  • Assurance: Technical: Audit: Authoritative guidance, Advanced

Online Professional Library

The AICPA Online Professional Library will operate in a variety of configurations, but only the configuration described below is supported by our technicians:

Note: The Online Professional Library will be accessible immediately after completing the purchase process. Access instructions will be shown on the Order Confirmation Screen and also included in the Order Confirmation Email. Access to the Online Professional Library is through a separate browser window. Please be sure to turn off your pop-up blocking software before you sign in and launch this product.

eBooks
Read the AICPA eBooks Quick Start Guide

Minimum system requirements are:

PDF

CD-ROM/DVD

Don’t be without this indispensable guide
Key Topics
  • Overview of the audit sampling process and the various approaches to audit sampling
  • Instruction on the use of non-statistical and statistical audit sampling
  • Guidance on sampling techniques
  • Real-world audit sampling case studies
  • Sampling tables and tools to effectively execute sampling methods
Who Will Benefit?
  • Auditors

If you don’t already have the AICPA Audit Sampling Guide, you’ll soon learn why it’s considered the industry-standard resource. You’ll get "how-to" advice to help you apply non-statistical and statistical sampling, as well as a summary of applicable requirements and practices.

Updated as of May 1, 2017, this guide features case studies illustrating how different sampling methods—such classical variables sampling and monetary unit sampling—are used in real-world situations.

There’s also an appendix containing a detailed case study on classical variables sampling using software.

Comments/Reflections