Description
This course covers sampling techniques in conjunction with performing a compliance audit based on the Uniform Guidance, and references to AU-C 530 Audit Sampling. Auditors should access this reference as well as the American Institute of Certified Public Accountants (AICPA) Audit Guide: Audit Sampling for in-depth technical examples to help meet compliance audit objectives.
This course reviews pertinent technical guidance to help auditors gain an understanding of sampling techniques in a compliance audit and uses real-world examples and case studies to reinforce key points along the way.