This module covers foundational concepts related to audit sampling. Participants will learn what qualifies as a substantive sample according to professional standards and how to distinguish sampling from scoping. This module also includes an overview of the sampling form, including the definition of key terms and an understanding of how each term influences the design of a substantive sampling procedure. The module closes with an opportunity for participants to practice determining a sample size using a sampling form. (This module can be easily customized to include the sampling form specific to your firm or methodology.)