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Sampling - Avoiding Common Mistakes on Financial Statement and Compliance Audits

 Various
 
2.0
Registration is Open
Member Price
$79.00 Regular Registration
Your Price
$109.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Sat, 06/14/2025 from 2:00 pm to 3:48 pm
 Tue, 06/24/2025 from 4:00 pm to 5:48 pm
 Thu, 07/10/2025 from 10:00 am to 11:48 am
 Tue, 07/29/2025 from 7:00 pm to 8:48 pm
 Wed, 08/06/2025 from 2:00 pm to 3:48 pm
 Thu, 08/28/2025 from 4:00 pm to 5:48 pm
 Tue, 09/09/2025 from 10:00 am to 11:48 am
 Wed, 09/24/2025 from 12:00 pm to 1:48 pm
 Thu, 10/02/2025 from 2:00 pm to 3:48 pm
 Mon, 10/20/2025 from 4:00 pm to 5:48 pm
 Sat, 11/01/2025 from 10:00 am to 11:48 am
 Wed, 11/26/2025 from 12:00 pm to 1:48 pm
 Thu, 12/04/2025 from 7:00 pm to 8:48 pm
 Mon, 12/15/2025 from 4:00 pm to 5:48 pm
Designed For:

Anyone who performs audits

Prerequisite:

None

Sampling is an important method for determining the extent of testing controls, testing compliance, and tests of substantive details. It allows the auditor to apply procedures to less than 100% of the population yet extend results to project likely conclusions about the entire population. This module will describe the proper process for both attribute testing and variable sampling in financial statement and compliance audits.

Delivery Method: Individual webcast
CPE Credit: Auditing
Program Level: Basic

Sponsors

For Technical Support: 
Please contact the ACPEN Help Desk at (877) 602-9877, [email protected]   or visit https://vscpa.acpen.com/Support/. The Help Desk is available by phone 24/7, 365 days a year. Allow 1 business day for email

Objectives

  • Recall generally accepted audit requirements related to sampling applications
  • Differentiate attribute testing for tests of controls or compliance from sampling for substantive assurance in tests of details
  • Explain special considerations related to testing in compliance audits performed in accordance with Uniform Guidance 
  • Identify common sampling-related audit deficiencies

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.