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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.
Additional options and pricing may be available. See pricing and registration for more details.
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
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.
October 28, 2019
If you’re a senior financial professional in the public sector or work for a not-for-profit that follows PSAB standards, this annual event in the nation’s capital is the place to be.
November 7, 2019
Join CPA Canada’s Financial Literacy Program in Ottawa, our nation’s capital, as we look at the trends changing the economic landscape and how they will affect how Canadians manage their money.