- NY Credits : 8.0
- TX Credits : 8.0
Companion to PPC's Guide to Audits of Local Governments - Course 2 - Testing Internal Control, Sampling, and Audit Documentation (ALGTG182)
Determine whether to test controls, which controls to test, and what procedures are appropriate.
Recognize how to perform tests of controls, including those related to IT; how to evaluate tests of controls and assess control risk; and what documentation is needed.
Determine the extent of substantive procedures that will be necessary and which requirements apply to all audit samples.
Identify how sampling is used in substantive tests of details and tests of controls, as well as appropriate methods for addressing tests of compliance with laws and regulations, tests of transactions using attribute sampling, and the extent of testing for revenue transactions.
Lesson 1—Testing Internal Control
Lesson 2—Sampling in an Audit Engagement
Lesson 3—Audit Documentation