Audit Sampling and Sampling Risk
Credit Hours: 2
CPE Category: Auditing
Requires Prerequisites or Advanced Preparation: No
Delivery Method: Online Group/Internet based
Instructor: Andrew Clark, EA.
This 2 hour CPE Webinar will review the reporting responsibilities of an independent accountant and discuss subsequent event procedures.
This course will cover the following topics:
- Review SAS numbers 37, 39 and 42
- Provide guidance for planning, performing, and evaluating audit samples as provided by SAS No. 39
- Review sampling risks in performing substantive tests of details and performing test of controls
- Discuss reporting in a client-prepared document on condensed financial statements and selected financial data