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Sampling is an important method for determining the extent of testing controls, testing compliance, and tests of substantive details. It allows the audit to apply procedures to less than 100% of the population, yet extend results to project likely conclusions about the entire population. This module will describe the proper process for both attribute testing and variable sampling in financial statement and compliance audits.
Accountants responsible for applying sampling methods on financial statement or compliance audits
201 N. King of Prussia Road, Suite 370, Radnor PA 19087
Phone: (800) 778-7436