This CPE course uses examples and case studies to help you establish best practices for performing and evaluating sampling procedures. It will help you determine appropriate sample sizes, and select and evaluate samples in connection with performing auditing procedures.
The course covers important techniques as well as special situations, such as estimating amounts and litigation support. An example of applying classical variables sampling to an audit population will be provided.
While focus of the CPE course is on non-statistical methods, the statistical basis of these methods will be used in illustrations.
When you complete this course, you will be able to:
Who Will Benefit?
CPA staff (and above) who perform audits, internal auditors and other industry accountants interested in applying sampling techniques
Advanced Preparation: None
For auditors, choosing and applying the appropriate sampling method is crucial in performing an efficient and effective audit.
This self-study course is developed to help you determine appropriate sample sizes, as well as selection and evaluation of samples in conjunction with performing auditing procedures. We cover important techniques and special situations, such as estimating amounts and litigation support. As well, we provide an example of applying classical variables sampling to an audit population.
Though the focus of the course is on nonstatistical methods, the statistical basis of these methods is used in illustrations. We have also included case studies to help you establish best practices.