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Event Description

Sampling is an important method for determining the extent of testing controls, testing compliance, and tests of substantive details. It allows the audit 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.

Designed For

Accountants responsible for applying sampling methods on financial statement or compliance audits


  • Discuss the SAS requirements related to sampling applications
  • Differentiate attribute testing for tests of controls or compliance from variable sampling for substantive assurance
  • Explain special considerations related to single audit testing
  • Identify common sampling-related audit deficiencies

Major Subjects

  • Types of sampling and sampling risk
  • Attribute testing for tests of controls and compliance
  • Variable sampling for substantive assurance
  • Differentiating statistical and nonstatistical sampling approaches
  • Determining sample sizes in a Single Audit compliance audit




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