Sampling for Single Audit (Completed)

Date: Wednesday, March 27, 2019
Instructor: Melisa Galasso
Begin Time:  12:00pm Pacific Time
1:00pm Mountain Time
2:00pm Central Time
3:00pm Eastern Time
CPE Credit:  2 hours for CPAs

This course is designed for auditors who are new to the Single Audit environment or who want a refresher on sampling rules in the governmental auditing world. We’ll look at sampling for compliance from both an internal controls perspective as well as a substantive testing perspective to create efficiency in an audit.

Who Should Attend
Auditors who are new to the Single Audit environment or who want a refresher on sampling rules in the governmental auditing world.

Topics Covered

  • Differences in sampling internal controls overs compliance verses internal controls over financial reporting
  • Sampling internal controls over compliance and sampling for substantive tests of compliance
  • Determine the correct sample size for an Single Audit

Learning Objectives

  • Describe the differences in sampling internal controls overs compliance verses internal controls over financial reporting
  • Differentiate between sampling internal controls over compliance and sampling for substantive tests of compliance
  • Recognize how to determine the correct sample size for an Single Audit

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Auditing (Governmental) (2 hours)

Program Prerequisites
None

Advance Preparation
None

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