NOT2135. Smart Sampling in a Single Audit

Sampling in a single audit environment can be complicated and reviews of single audit engagements have consistently shown there are problems in this area. In addition to covering single audit sampling basics, this session will also provide examples to demonstrate how various scenarios, decisions and judgments impact sampling.

Learning Objectives:

• Apply important sampling concepts.
• Identify decisions and judgments that affect the auditor’s sampling approach.
• Use tips and techniques for planning and performing sampling procedures.