Attending the course and successfully completing the post-assessment, will grant you
0.75 hour/s verifiable CPD, recognised by the various
professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc). Please note that the
CPD certificate will only be issued once the post-assessment has been completed.
The purpose of this lesson is to address the following:
• A summary of the audit procedures to be used as a checklist for auditing any balance
or transaction total
• A discussion on how to go about testing the remaining population of a balance or
transaction total
• How to determine the sample sizes for testing