GOV2122. Sampling Case Studies: How Do I Apply the Facts, Decisions, and Judgements?

Sampling concepts learned in the previous sampling session will be expanded to real life situations auditors may encounter on a single audit. This session will include several different case studies to provide examples on how to apply sampling concepts and work through difficult and challenging issues when sampling in a single audit.

Learning Objectives:

• Determine auditor considerations related to population completeness, calculations of sample sizes, and risk.
• Identify when sampling may not be appropriate for a population in a single audit.