AAP 1 - Substantive Sampling & Analytical Review Procedures

  • Level: Second year
  • Duration: 2 days
  • 26 & 27 January 2027
  • 9 & 10 November 2027
AAP 1 - Substantive Sampling & Analytical Review Procedures
Course overview
Providing trainees with an in-depth insight into the selection of samples (for both substantive and tests of control purposes) and with an understanding of how to develop and utilise substantive analytical review procedures as a cost-effective alternative to tests of details.

What do we cover in this course?

  • The difference between systematic and variables sampling and when to use each one
  • How to determine an appropriate sample size
  • How to select a sample
  • How to evaluate the results of sampling
  • When substantive analytic reviews are more efficient to use
  • Designing effective substantive analytical review procedures

Graeme O'Reilly

Training course developer and facilitator
ABOUT Graeme
Graeme has been training trainee accountants in the practical application of auditing theory for 30 years.  He is known for his ability to help delegates make sense of what might otherwise be complex topics and is passionate about teaching others.
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