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A Guide to Sampling - Part 2
Building on Part 1, this course will review the application of sampling in financial statement audits with a focus on sampling for tests of controls. We'll also review the requirements for sampling in Single Audits with a focus on tests of controls and tests of compliance.
Upon completing this course, learners will be able to:
- Identify the proper application of AU-C 530 for internal controls
- Recall the requirements for sampling for Single Audits