GOV2429. Single Audit Sampling: Case Studies

Building upon the sampling concepts covered in a previous session, this session will provide participants with practical applications of these concepts in real-life situations auditors may face. We will identify the types of evidence necessary and use various case studies to help participants evaluate the audit evidence obtained and address difficult obstacles.

Learning Objectives:

• Determine auditor considerations related to population completeness, calculations of sample sizes, and risk assessment to submit
• Identify how to select sampling units using case study examples