"This seminar will focus on the requirements of ISA 530 Audit Sampling"
ISA 530 Audit Sampling states that the auditor’s objective when using audit sampling, is to provide a basis for the auditor to draw conclusions .. Read more about the population from which the sample is selected. Audit sampling is the use of an audit procedure on a selection of items within an account balance or class of transactions. The use of sampling is widely adopted in auditing because it offers the opportunity for the auditor to obtain the minimum amount of audit evidence, which is both sufficient and appropriate, in order to form valid conclusions on the population. There are multiple forms of audit sampling, including: random sampling, systematic sampling, monetary unit sampling, haphazard selection, and block selection. This seminar will focus on the requirements of ISA 530 Audit Sampling in particular, sampling risk and the various methods of sampling. Furthermore, the seminar will also focus on practical ways the auditor performs and documents audit sampling. In fact we consider ZD Academy as more of a training course geared exclusively to providing technical excellence and high-quality content, far removed from a straight up CPE seminar.
Kris BartoloSenior Manager - Certified Public Accountant and Registered Auditor
Janice Lyn SchembriAssurance Supervisor - Certified Public Accountant
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