A Guide to Sampling - Part 1
Total Credits: 2 including 2 Auditing- Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Industry Institute | Accounting and Auditing | Yellow Book
- Faculty:
- Melisa F. Galasso
- Course Levels:
- Overview
- Duration:
- 2 Hours
- License:
- Expires 30 day(s) after program date.
Description
Sampling is often identified as a common audit deficiency in peer review. This course will review when is sampling applicable and basics of planning a sample. We'll then focus on the application of sampling in financial statement audits with a look at sampling for substantive procedures. We'll look at the use of monetary unit sampling and tools that can be leveraged to reduce bias in sampling.
Basic Course Information
Learning Objectives- Identify when a procedure requires sampling
- Recall key elements of a sampling plan
- Recognize proper application of AU-C 530 for tests of details
- Perform MUS sampling
Major Subjects
- Auditing
- Yellowbook
Course Materials
IMPORTANT CPE Credit Instructions Read Before Webcast Updated 2025 (434.2 KB) | Available after Purchase |
A Guide to Sampling - Part 1 Handout (1.5 MB) | Available after Purchase |
Faculty

Melisa F. Galasso Related Seminars and Products
Founder and CEO
Galasso Learning Solutions LLC
Melisa Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical acconting and auditing topics, including not-for-profit and governmental accounting. She also supports essential professional development, audit level training, and train the trainer efforts. Melisa is a Certified Professional in Talent Development (CPTD) and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers. Within the industry, Melisa serves on the FASB’s Not-for-Profit Advisory Committee (NAC), AICPA Council, and the VSCPA’s Board of Directors. She previously served on the AICPA’s Technical Issues Committee (TIC) and is a past-Chair of the NCACPA’s A&A committee. Melisa also authors the AICPA’s State and Local Government Guide and serves as a SME for the Center for Plain English Accounting.
Dates
Mon, Apr 21, 2025 - 02:00pm to 03:46pm CDT
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Fri, Jun 13, 2025 - 04:00pm to 05:46pm CDT
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Tue, Jun 17, 2025 - 08:00am to 09:46am CDT
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Sat, Jun 28, 2025 - 10:00am to 11:46am CDT
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Tue, Jul 01, 2025 - 06:00pm to 07:46pm CDT
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Sat, Jul 19, 2025 - 12:00pm to 01:46pm CDT
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Mon, Aug 11, 2025 - 02:00pm to 03:46pm CDT
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Fri, Aug 22, 2025 - 04:00pm to 05:46pm CDT
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Fri, Sep 05, 2025 - 08:00am to 09:46am CDT
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Wed, Sep 17, 2025 - 10:00am to 11:46am CDT
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Sat, Oct 04, 2025 - 12:00pm to 01:46pm CDT
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Tue, Oct 14, 2025 - 02:00pm to 03:46pm CDT
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Mon, Nov 03, 2025 - 02:00pm to 03:46pm CST
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Wed, Nov 19, 2025 - 08:00am to 09:46am CST
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Fri, Dec 05, 2025 - 10:00am to 11:46am CST
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Tue, Dec 16, 2025 - 12:00pm to 01:46pm CST
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Fri, Dec 26, 2025 - 11:00am to 12:46pm CST
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Sat, Dec 27, 2025 - 02:00pm to 03:46pm CST
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Fri, Jan 02, 2026 - 04:00pm to 05:46pm CST
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Fri, Jan 16, 2026 - 08:00am to 09:46am CST
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Fri, Feb 13, 2026 - 10:00am to 11:46am CST
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Tue, Feb 24, 2026 - 12:00pm to 01:46pm CST
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Tue, Mar 03, 2026 - 06:00pm to 07:46pm CST
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Mon, Mar 16, 2026 - 04:00pm to 05:46pm CDT
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Sat, Apr 04, 2026 - 08:00am to 09:46am CDT
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Wed, Apr 15, 2026 - 10:00am to 11:46am CDT
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Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For
Accounting Professionals
Original Recording Date 02/2025
Yellow Book Yes
Course Developer Galasso Learning Solutions
Date Added to Catalog 2/2025
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method
Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.