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Technical

Audit Sampling: Audit Guide Logo aicpa

  $100.00 - 130.00 |   AICPA |   Feb 2020 |   AICPA Store

Considered the industry-standard resource, AICPA Audit Guide: Audit Sampling summarizes applicable requirements and practices and delivers "how-to" advice to help auditors apply non-statistical and statistical sampling. Updated as of May 1, 2017, this guide is an indispensable resource packed with information on sampling requirements and methods.

This guide features case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real world situations. Specifically, we include in an appendix a detailed case study of the application of classical variables sampling with the use of software. The appendices also include sampling tables and similar tools, as well as other sampling considerations, such as clarification surrounding sample sizes.

Key Features

This guide provides the following:

  • An overview of the audit sampling process and the various approaches to audit sampling
  • Guidance on the use of nonstatistical and statistical audit sampling for tests of controls and substantive test of details
  • Guidance on sampling techniques
  • Case studies to demonstrate the application of covered guidance
  • Sampling tables and tools to effectively execute sampling methods

Who Will Benefit?

  • Auditors of all firm sizes serving all industries
Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans: Sampling, Intermediate
  • Employee benefit plan auditing: Technical: Defined contribution plans: Sampling, Advanced
  • Employee benefit plan auditing: Technical: Defined benefit plans: Sampling, Intermediate
  • Employee benefit plan auditing: Technical: Defined benefit plans: Sampling, Advanced
  • Employee benefit plan auditing: Technical: Health & welfare plans: Sampling, Intermediate
  • Employee benefit plan auditing: Technical: Health & welfare plans: Sampling, Advanced
  • Employee benefit plan auditing: Technical: Multiemployer plans: Sampling, Intermediate
  • Employee benefit plan auditing: Technical: Multiemployer plans: Sampling, Advanced
  • Employee benefit plan auditing: Technical: ESOPs: Sampling, Intermediate
  • Employee benefit plan auditing: Technical: ESOPs: Sampling, Advanced
  • Governmental auditing: Technical: Government financial statement audit: Sampling, Intermediate
  • Governmental auditing: Technical: Government financial statement audit: Sampling, Advanced
  • Financial accounting & reporting: Technical: Internal control, Intermediate
  • Financial accounting & reporting: Technical: Internal control, Advanced
  • Assurance: Technical: Audit: Audit risk assessment, Intermediate
  • Assurance: Technical: Audit: Audit risk assessment, Advanced
  • Assurance: Technical: Audit: Sampling, Intermediate
  • Assurance: Technical: Audit: Sampling, Advanced
  • Assurance: Technical: Audit: Authoritative guidance, Intermediate
  • Assurance: Technical: Audit: Authoritative guidance, Advanced

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An invaluable resource, now updated!
Who Will Benefit?
  • Auditors, investigators, management oversight personnel
Key Features and Benefits
  • This guide addresses how to use nonstatistical and statistical sampling approaches to evaluate characteristics of a balance or class of transactions and to obtain audit evidence.
  • This guide was updated to reflect rapid changes in the audit environment and to provide technical professional knowledge for auditors in audit sampling practice for improved efficiency and effectiveness of actual practice.
How will this product help you with the work on your desk?
  • The guide helps auditors gather sufficient and appropriate audit evidence efficiently and effectively in order to draw the auditor's opinion.

Updated as of December 1, 2019, this guide continues to be an indispensable resource packed with information on sampling requirements and methods.

This guide introduces statistical and nonstatistical sampling approaches, and features case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real-world situations.

Updates:

  • AU-C sections 200, 230, 265, 300, 315, 320, 330, 450, 505, 520, 530, 700, 720, 940

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