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2024 A Guide to Sampling - Part 1

Tuesday, January 21
 7:00pm - 9:00pm

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2.00 Credits

Member Price $79.00

Non-Member Price $109.00


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.


  • 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 


  • Sampling
  • Monetary Unit Sampling

Designed For

Accounting professionals






Your webinar can be accessed via If you do not have an ACPEN account, please sign up for an account using the email address you have on file with CTCPA.


Leader Bios

Melisa Galasso, 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 accounting 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.

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Non-Member Price $109.00

Member Price $79.00