
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.
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
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
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