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Sampling concepts learned in the previous sampling session 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.