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Audit Sampling and Evidence - Techniques for Reliable Assurance
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About the Course
This course provides practical training in audit sampling and evidence-gathering techniques, covering how sample sizes and selection methods are determined to yield statistically defensible audit conclusions. It is designed for auditors who plan and execute substantive and control testing.
Participants examine statistical and non-statistical sampling methods, along with evidence evaluation techniques used to draw conclusions from test results. Practical exercises reinforce how sampling decisions affect audit efficiency and the strength of audit conclusions.
Learning Milestones
By the end of this course, participants will be able to:
- Design an appropriate audit sampling approach for a test.
- Calculate sample sizes using statistical and judgmental methods.
- Evaluate sample results to draw audit conclusions.
- Distinguish attribute and variable sampling applications.
- Assess sampling risk and its impact on conclusions.
- Document sampling decisions to support audit evidence.
Professional Audience
This course is ideal for auditors responsible for designing and executing audit tests, including:
- External and internal auditors
- Audit seniors and managers
- Quality assurance reviewers
- Accountants supporting audit testing
- Compliance testing professionals
Modular Syllabus
Sampling Fundamentals
- Purpose and types of audit sampling
- Statistical versus non-statistical sampling
- Sampling risk concepts
- Population definition and stratification
- Selecting the appropriate sampling method
Course Dates & Prices
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