What are the correct sample sizes for my A-133 audit? How do I know I have tested enough to support my opinion on compliance? Did I meet the A-133 standard to plan the audit to support a low assessed level of control risk for major programs? What do the results of my sample testing mean for the rest of the population? How can I get the most out of sampling? These questions and others will be addressed as the session focuses on sampling in a single audit environment. After a brief review of single audit sampling basics, we will use multiple examples and illustrations to demonstrate how various decisions and judgments affect the auditor’s sampling approach. Attendees will learn tips and techniques for planning and performing audit sampling procedures for maximum effect.