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Self-Study — Course Detail

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Simplifying Materiality & Sampling Decisions
Larry L. Perry, CPA
Copyright© 2010

Course: 1103140   Version 1112

NASBA Category:     Auditing     CPE Credits 3
Level: Basic  (25 pages)
Prerequisite: There are no prerequisites.
Advance Preparation: None.



Course Description
This material presents guidance that clarifies the purposes and uses of materiality considerations on small audits, simplifies the determination of materiality levels, and enables auditors to use the risks of material misstatement to establish tolerable misstatement by financial statement classification to maximize efficiency. Additionally, the material is designed to enable auditors to relate audit risk and materiality determinations to decide when and when not to sample.

Table of Contents

Learning Objectives
Upon successful completion of this course, participants will be able to:
  • Determine and use materiality levels to create efficiencies on small audits.
  • Identify opportunities to save time on small audits by not performing sampling applications.




Select   Format   Retail Price
  Online   $39.00   After purchasing this course, you may click here to log in and access the course material.
  Hard Copy   $39.00

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