DESCRIPTION
This module briefly reviews key sampling concepts before moving onto topics aimed at leveling up the design of substantive sampling procedures. Specifically, small group learning activities allow participants to practice evaluating various sampling approaches in DAS and using professional judgement to evaluate exceptions and project misstatements.
LEARNING OBJECTIVES
- Identify situations where substantive sampling methods are most likely to be effective and efficient
- Use automated tools and techniques in the design and completion of substantive sampling procedures
- Evaluate exceptions and projected misstatements identified, and clearly document sampling conclusions in DAS
