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Get an overview of attribute and monetary-unit sampling techniques used for internal and external audits.
Attribute and Monetary-Unit Sampling helps you develop your intuition around and general understanding of audit sampling concepts and provides a useful overview of statistical and non-statistical audit sampling techniques.
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Module 1A: Basic sampling concepts
Module 1B: The sampling process
Module 2: Attribute sampling
Module 3: Monetary-unit sampling
Appendix 1 — One-Sided Upper Precision Limits for Attribute Sampling: EPDR and TDRAppendix 2 — One-Sided Upper Precision Limits for Attribute Sampling: CUDRAppendix 3 — Attribute SpecificationsAppendix 4 — Observed Attribute Deviations and Evaluation of Results (Acceptance Sampling)Appendix 5 — Example: Documentation of Attribution Specifications and Acceptance SamplingAppendix 6 — Audit Engagement Review Checklist — Attribute SamplingAppendix 7 — Sequential Attribute Sampling, Alpha Risk 5%Appendix 8 — Audit Engagement Review Checklist — Monetary-Unit SamplingAppendix 9 — Monetary-Unit SamplingAppendix 10 — Example: Documentation of Monetary-Unit Sampling Glossary
Member Development and Support
It’s said that a crisis brings out the best in people and, in most cases, that’s true. But there is a dark side to tough times, as fraudsters prey on people who are uncertain and looking for easy answers.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
April 2, 2020
Listen to this special edition Practitioner’s Pulse webinar where we answer some frequently asked questions around practice management issues and some key financial reporting and auditing implications of COVID-19.