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. 

Agenda:

• Sampling Reminders (pg5)
• Tests of Controls (ICFR) (pg12)
• Single Audit Sampling (pg50)
• Leveraging Technology – ActiveData Demo (pg72)