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Audit Sampling, Part 3: Substantive Audit Sampling – An Introduction

Provider: Becker Professional Education

Length: 125

Auditing 2.5 CPE Credits Basic QAS self study

This course will be an overview of:

  • Determining the extent of further audit procedures
  • Substantive audit sampling techniques and tolerable misstatement
  • Audit implications of substantive test results
  • Communications with management and governance
  • Techniques for substantive detail test sampling
  • Monetary unit sampling
  • Selecting a PPS sample

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