GOV2035. Sampling Case Studies: How Do I Apply the Facts, Decisions and Judgments? - Part 1

Sampling concepts learned in the prior single audit 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 requiring significant auditor judgment 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.