Sampling
Attribute and variables sampling for AUD, from choosing a sample to making the audit decision.
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- Est. release 12/31/2026
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Studying all of AUD? Get it in AUD so Far, with Subsequent Events included and every future AUD course.
What's inside
7 chapters, 18 lessons
011 - Foundations of Audit Sampling2 lessons
- 1.1 - What Auditors Test and Why They Sample
- 1.2 - Population, Sample, and Sampling Unit
022 - Defining the Population2 lessons
- 2.1 - Choosing the Right Population
- 2.2 - Organizing the Population
033 - Sampling Risk: Effectiveness and Efficiency3 lessons
- 3.1 - Sampling vs. Nonsampling Risk
- 3.2 - Control Risk: Overreliance, and Underreliance
- 3.3 - Incorrect Acceptance and Incorrect Rejection
044 - Sample Design and Selection3 lessons
- 4.1 - Sampling Approaches
- 4.2 - Sample-Size Relationships
- 4.3 - Sample Selection Methods
055 - Attribute Sampling: Testing Controls2 lessons
- 5.1 - Understanding Attribute Sampling
- 5.2 - Calculating Results and Evaluating Control Reliance
066 - Variables and Monetary-Unit Sampling3 lessons
- 6.1 - Classical Variables Sampling and Evaluation
- 6.2 - Monetary-Unit Sampling: Concepts and Selection
- 6.3 - Monetary-Unit Sampling: Misstatements and Evaluation
077 - Evaluating Results and Drawing Conclusions3 lessons
- 7.1 - Investigating Exceptions
- 7.2 - Complete Controls Case
- 7.3 - Complete Substantive Testing Case
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Est. release Dec 31, 2026. You get every lesson as soon as it is released.