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Statistical Sampling for Tests of Controls Section C: Multiple Statistical Sampling Methods

This activity is presented by Audit Smarter.

To confirm the member price please use the discount code camember5pc.

This e-learning module explains the various sampling methodologies available to you and introduces you to some sampling freeware.


NZ Members will be charged in Australian Dollars (AUD). The price of this e-learning module is $69AUD.

Most auditors are only familiar with one method for selecting samples for controls testing, generally known as the ‘fixed sampling’ method, which generates large sample sizes.

In this module you will explore various other sample selection methods including options available via the EZ-Quant sampling freeware. Specifically, this module will review the concept of attribute sampling, also known as acceptance testing, which is designed for tests of controls. 

You will explore the use of a decision tree to help you select the best sampling method for your audit. You will also consider key factors when selecting your sampling method, including your audit objective, the risk you’re willing to accept and your knowledge of the population.

Learning Outcomes
At the end of this activity you will be able to: 
  • Identify a range of methods to choose from when performing tests of controls.
  • Select the appropriate method using a decision tree to guide your choice of methodology. 
  • Understand the concepts that underlie attribute sampling. 
  • Download sampling freeware and recognise its relevant features.


You will be armed with the knowledge of various sampling options for tests of controls and understand how to use a decision tree to determine which is the best method to select for your audit.


Topic: Audit & Assurance

Sub-Topic: Internal Audit

Format: eLearning

Proficiency Level: All

CPD: Upto 0.5 hours