Companion to PPC's Guide to Audits of Nonprofit Organizations - Course 1 - Substantive Procedures and Audit Sampling (NPOTG221)  

Identify the substantive procedures required in every audit and how to design and perform substantive procedures.

Recognize best practices related to confirmation procedures and tests of details.

Determine how to best address issues that arise when performing substantive analytical procedures.

Identify other issues related to substantive procedures and appropriate timing for such procedures.

Determine the extent of substantive procedures and how to meet the requirements that apply to all audit samples.

Recognize how to use audit sampling in substantive tests of details and tests of controls.

Identify considerations that apply when sampling is used in tests of compliance with laws and regulations, expense accounts, and revenue testing.