Audit Sampling  

This engaging online continuing education course is designed to provide CPAs with a solid foundation in audit sampling principles and techniques, empowering them to enhance audit quality and efficiency. The course covers essential topics, including approaches to audit sampling, audit risk, and materiality, as well as sample selection techniques for both tests of controls and substantive testing. Participants will explore various sampling methods, such as attribute sampling, discovery sampling, and probability-proportional-to-size (PPS) sampling, with practical examples and clear guidance on their application. By the end of the course, CPAs will be equipped with the tools and knowledge to confidently apply statistical and nonstatistical sampling methods in diverse audit scenarios, ensuring compliance and delivering precise audit outcomes.