Audit sampling plays a critical role in obtaining sufficient and appropriate audit evidence, yet it remains an area where regulators frequently identify deficiencies. These issues often arise from inconsistent application of sampling methods, weak documentation, or a lack of understanding of how sampling should be implemented during audit testing.
This course provides a clear and practical introduction to audit sampling. Participants will learn the fundamental sampling methods used in audits, how to apply sampling during substantive testing, and how to document sampling decisions correctly in audit working papers. The course also highlights common errors encountered in practice and explains how to avoid them.
Designed for auditors and audit trainees, this training establishes a solid foundation that supports sound professional judgment and higher-quality audit work.
Upon completion of the training, participants will receive a verifiable LEAF Blue CPD Certificate, confirming their participation and professional development.
Elevating the standards of all auditors and those seeking to become auditors by upholding the principles of legislation, regulation, and quality audit management and performance.
Quests Curriculum
- 4 Levelss
- Coaching By LEAF
- Communities Support
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Levels 01 Introduction
Mission(s) included in this level: 1. Welcome & Introduction
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Levels 02 Sampling
Mission(s) included in this level: 2. Methods, 3. Application in Testing
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Levels 03 Sampling Application in Testing
Mission(s) included in this level: 4. Documentation, 5. Common Errors
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Levels 04 Final Quiz
Pass the final quiz with a minimum of 80% in order to complete the quest and receive your verifiable LEAF Blue CPD Certificate.
Success Stories
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Amy S., Audit Trainee Easy to Apply
"A great introduction to audit sampling. The explanations were clear and easy to apply in real audits."
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Mark T., Junior Auditor Very practical and to the point.
"This course helped me understand how sampling should be documented properly. Very practical and to the point."
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Naledi K., Assurance Associate Refresher on the basics
"Perfect for anyone new to audit sampling or needing a refresher on the basics."
