Audit Sampling

Objectives of sampling. Approaches to audit sampling. Designing a sampling plan. Consideration of audit risk and materiality. Sample selection. Consideration of tests of controls. Sampling for substantive tests. Nonstatistical sampling for substantive tests. Classical variables. Estimation approaches and techniques. Evaluation of sampling results. Illustrative problems and situations.

Objectives: Upon completion of this course participants should be able to:

1. Explain what is “audit sampling” and its purpose.
2. Describe the use of sampling techniques in a financial audit.
3. Perform simple sampling exercises.

Instructional Delivery Method: Group Live

P. R. Field of Study: Accounting & Auditing

Pre-requisite: Basic auditing knowledge.

Advance Preparation: None

Level: Basic

Date: September 11, 2019

Registration: 2:15pm - 3:00pm                          Seminar: 3:00pm - 6:00pm

Instructor: CPA Juan Carlos Vázquez Vázquez, Manager Director, ARCO FINANCIERO, LLC

Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey

Materials: This course will be paperless and the materials will be distributed electronically. Download them through "Mi Perfil", on the Colegio's website, where will be available for seven days after the event. Electronic devices may be brought to the classroom to access the downloaded materials.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control.  We reserve the right to refuse admission. Space is limited.  Registration is subject to the available slots. The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.

Créditos