Course Details

Sampling is an essential part of the audit and one that is tricky to document on a file. In this course we explore the requirements of ISA 530, sharing best practice and common pitfalls that we have seen on file reviews and raised on monitoring visits. Don't miss this opportunity to sharpen your skills and stay current with audit sampling best practices.


Lindsay Webber covers the following topics during this course:

  • Fundamentals of audit sampling and its importance in financial statement audits 
  • Key requirements and best practices for designing effective sampling plans 
  • Risk assessment and its impact on sample size determination 
  • Evaluating sampling results and drawing appropriate conclusions 
  • Common pitfalls in audit sampling and how to avoid them

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Lindsay Webber

As a member of our Practice Support team, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training, technical assistance, and file reviews.

Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. Altogether, she has over six years external audit experience along with over six years academic experience specialising in Audit and Financial Accounting. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.

Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University and graduated with distinction from the MBA course at Trinity College Dublin. She is currently working towards a Diploma in Forensic Accounting through Chartered Accountants Ireland.