Audit Sampling: Updated Methodology (Mar 26)
Category: Audit | Duration: 1hr | Tag: VODUK2615 | Type: Video | Course Level: Intermediate | Speaker: Lindsay Webber | Date: 19/03/2026 10:00
Course Details
This session demystifies ISA 530 Audit Sampling and show how to apply professional judgement effectively in planning, performing, and evaluating samples. Through practical examples and real‑world scenarios, we explore how sampling decisions can enhance audit efficiency while maintaining compliance and audit quality. We also provide you with our updated sampling methodology which you can incorporate into your practice.
In this course Lindsay Webber covers the following topics:
- Understand the principles and objectives of ISA 530.
- Learn how to design an effective sampling approach for tests of controls and substantive testing.
- Identify common pitfalls and how to avoid bias in sample selection.
- Assess and project misstatements from sample results with confidence.
- Strengthen documentation to support audit conclusions.
CPD Course Speaker
OmniPro Strategic Solutions
Lindsay Webber
As a head of Strategic Solutions at OmniPro, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training and technical assistance in audit and financial reporting.
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. 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, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.
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. 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, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.