Overview

2.0 Credits
ONLINE

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.

Objectives

•  Identify the proper application of AU-C 530 for internal controls
•  Recall the requirements for sampling for Single Audits

 

Prerequisite

None

Advanced Preparation

None

Sessions

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Wednesday, October 7, 2026

General Sessions
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