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Do you understand PCAOB AS 2315: Audit Sampling?


Audit sampling is the application of an audit procedure to less than 100 percent of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of the balance or class. PCAOB AS 2315: Audit Sampling provides an overview of the guidance for planning, performing, and evaluating audit samples.


The purpose of audit sampling is to allow a systematic method to review less than all audit evidence while providing professionally acceptable work and minimizing costs, time, and resources. Learn from our instructors who all have Big 4 audit experience in sampling during an audit.


The objectives of audit sampling are as follows:
- Collect sufficient audit evidence to issue a conclusive audit opinion,
- Reduce the number of resources used,
- Detect any errors or fraud that can occur,
- Provide assurance that the audit was performed in accordance with auditing standards.


This event is a general review of PCAOB AS 2315 requirements:
- Purpose and background of PCAOB AS 2315: Audit Sampling,
- Generally accepted audit sampling methods,
- Using samples for substantive audit tests of data,
- Using samples to determine the quality and reliability of internal controls,
- Using Dual-purpose sampling to perform both substantive audit tests and tests of internal controls.


This event does not get into the details and specific examples of how to properly adhere to the auditing standard.


The following virtual training events have been developed by CCS to cover all of PCAOB Auditing Standard 2315 and provide examples of the use of sampling and its documentation:
- PCAOB AS 2315 Overview
- PCAOB AS 2315: Substantive Testing
- PCAOB AS 2315: Internal Control Testing


The above timely two hour CPE training events are designed for the CPA firm staff members who will be working on PCAOB regulated audits.


Attendees in this PCAOB auditing standard CPE event will earn 2 CPE Event Hours (YB). A certificate of completion will be provided.


Don't miss this opportunity to enhance your understanding of audit sampling. Register now to gain valuable insights and techniques that will elevate your effectiveness in conducting PCAOB regulated audits.

PCAOB AS 2315: Audit Sampling Overview

  • Offered every six weeks on Tuesdays at 10:00 a.m. to 12:00 p.m. Central Time in two CPE-Credit event.

    We can schedule private events on your timetable for two or more attendees.

    NASBA Program Disclosure

    Program Level of Understanding: Basic
    Prerequisites: None
    Advance Preparation: Read PCAOB AS 2315: Audit Sampling
    Delivery Format: Group Internet Based
    NASBA Field(s) of Study: Auditing
    CPE Credits: 2, based on 50 minutes of instruction per hour

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