Description

Sampling concepts learned in Session 37 will be expanded to real life situations auditors may encounter on a single audit. This session will include several different case studies to provide examples on how to apply sampling concepts and work through difficult and challenging issues when sampling in a single audit.

Learning Objectives:

• Determine auditor considerations related to population completeness, calculations of sample sizes, and risk.
• Identify when sampling may not be appropriate for a population in a single audit.

Speaker(s):

• Rachel Flanders, CPA, Principal, CliftonLarsonAllen LLP
• Rachel Stushek, CPA, Managing Director, Grant Thornton LLP