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Practical Application of Sampling in Single Audits
Audit & Assurance
Webcast

Practical Application of Sampling in Single Audits

Sampling is a critical tool in the effective and efficient design of audit procedures in a single audit. This GAQC webcast uses case studies to provide a practical application of sampling in a single audit.

$125 - $149
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Webcast

Date

Apr 13, 2027

NASBA Field of Study

Auditing (Governmental)

Level

Intermediate

CPE Credits

2

Instructor

Angelica Roiz, Blaine Jasper

Availability

3 months

Product Number

WC5479651

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Product Details

Sampling is a critical tool in the effective and efficient design of audit procedures in a single audit.

This Governmental Audit Quality Center (GAQC) webcast explores the practical application of the updated audit sampling guidance in the 2026 AICPA Audit Guide Government Auditing Standards and Single Audits (GAS Guide) by applying facts, decisions, and professional judgment to real-life single audit scenarios.

Through case studies, participants will:

  • Recognize evidence requirements
  • Identify audit evidence obtained through sampling
  • Navigate challenging situations
  • Reach audit conclusions that may result in findings and affect the auditor’s opinion on compliance

Full topics to be covered include:

  • Overview of the updated audit sampling guidance in the 2026 GAS Guide
  • Internal control sampling
  • Compliance sampling
  • Evaluating the impact of sampling results on audit findings and the auditor's opinion on compliance

Key Topics

Single audits, Government Auditing Standards, Yellow Book, Uniform Guidance compliance audit, Uniform Guidance, Sampling

Learning Outcomes

  • Recognize audit sampling guidance from the 2026 GAS Guide.
  • Apply internal control sampling guidance to a single audit.
  • Apply compliance sampling guidance to a single audit.
  • Analyze the impact of sampling results on audit findings and the auditor's opinion on compliance.

Who Will Benefit

Auditors performing single audits

Credit Info
CPE Credits
2
NASBA Field of Study
Auditing (Governmental)
Level
Intermediate
Prerequisites
Knowledge of single audits or other compliance audits of federal financial assistance
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
2 hrs
Yellow Book Hours
2
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
$149.00
AICPA Members
$125.00
CIMA Members
$125.00

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2 to 5 registrants

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6+ registrants

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Contact us
Speakers
Angelica Roiz
CPA
Angelica is an Audit Partner in Grant Thornton’s Not-for-Profit and Higher Education practice with almost 20 years of experience. She is a member of the firm’s National Not-for-Profit and Higher Education Leadership Team and serves as the Audit Lead for Grant Thornton’s National Higher Education Subsector Committee. Angelica has specific experience overseeing the audits of large, complex clients including institutions of higher education, museums and membership organizations, religious organizations, private foundations, and social services organizations including those with significant and complex endowments as well as those subject to Uniform Guidance audit requirements and FASB as well as GASB accounting principles. Angelica has extensive experience with audits in compliance with Federally sponsored program requirements. Angelica is a speaker at various not-for-profit industry seminars/forums, including the AICPA, NACUBO, and EACUBO. She has led and created numerous training sessions on a full range of not-for-profit accounting and auditing topics, including OMB Uniform Grant Guidance, among others. Angelica is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants. She is also a member of the Pennsylvania Institute of Certified Public Accountants and sits on the AICPA Governmental Audit Quality Center (GAQC) Executive Committee. Angelica received a Bachelor of Business Administration degree, summa cum laude, with a double major in accounting and finance from Drexel University.
Blaine Jasper
CPA
Blaine is a principal in Baker Tilly’s national office, serving as the technical leader for the federal and state compliance practice and is a subject-matter expert in Uniform Guidance (UG), single audit compliance and Government Auditing Standards. Blaine has more than a decade of experience serving clients across the public sector, financial services, higher education, and health care industries. As the firm’s compliance practice leader, Blaine partners with teams to bring expertise and practical solutions to address complex technical issues and is responsible for developing tools, templates, and audit methodology. He is a current member of the AICPA Government Audit Quality Center’s Executive Committee and frequently delivers training on topics including audit and accounting standards, internal controls, Yellow Book compliance and the UG to internal and external audiences.
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