Overview
Building on Part 1, this course will review the application of sampling in financial statement audits with a focus on sampling for tests of controls. We'll also review the requirements for sampling in Single Audits with a focus on tests of controls and tests of compliance.
Prerequisites
None
Objectives
- Identify the proper application of AU-C 530 for internal controls
- Recall the requirements for sampling for Single Audits
Highlights
- Sampling
- ICFR
- Single Audit Sampling
