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National Advanced Accounting and Auditing Technical Symposium 2013


Audit Sampling Standard as a Result of the ASB's Clarity Project


Jul 11, 2013 11:20am ‐ Jul 11, 2013 12:35pm

Description

Learn about the audit sampling modifications implemented with the clarity standards from the revised audit guide chair and former ASB member. The session will also cover some contemporary sampling issues from inspections and peer reviews relating to sampling, including:
• How the clarity standards map to the former sampling literature
• The newly required concept of performance materiality and how it impacts
substantive sampling
• When it may be acceptable to not project a sample finding, what to do
and how to document this
• The increased importance of the audit guide(s)
• Common sampling problems arising in peer reviews, inspections and litigation

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