- NY Credits : 1.0
- TX Credits : 1.0
GAAS Guide - Sampling Updated
Audit sampling helps an auditor achieve sufficient evidence to support her/his opinion while conducting an efficient audit. This course will identify the different types of sampling and selection methods, and discuss audit risk and its different components.
This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.
Upon successful completion of this course, the user should be able to:
recognize the relevance and importance of auditing standards related to Audit Sampling, and
identify substantive testing and the types of sampling.